CLA-2-82:RR:NC:115:D84747
8211.91.5000,
Mr. Steven Howard
SRH Products LTD.
41 Central Park West Suite 1H
New York, N.Y. 10023
RE: The tariff classification of a picnic sac from China.
Dear Mr. Howard:
In your letter dated November 16, 1998 you requested a
tariff classification ruling.
The sample submitted a "picnic sac" is a piece of made up
article whose inner lining consists of nylon and a jute outer
lining. The piece of material can be folded into a sac held close
with a nylon cord. Other items in the "sac" will include two
plastic glasses, two cotton napkins, two knives, two forks, two
spoons, and a waiter's knife. The items to be imported with the
"sac" were not included with the sample .The completed item will
serve as a picnic set rather than a picnic basket. The sample is
being returned to you as per your request.
The applicable subheading for the "picnic sac" will be
8215.99.4030, Harmonized Tariff Schedule of the United States
(HTS), which provides for Spoons and ladles: With base metal
(except stainless steel ) or nonmetal handles....Table spoons and
table ladles The rate of duty will be 5.5% ad valorem.
The General Rules of Interpretation (3) refers to "goods put
up in sets for retail sale." The Explanatory Notes to GRI(3)
define sets in the following manner. A set must consist of at
least two different articles which are, PRIMA FACIE ,
classifiable in different headings." A set must consist of
"products or articles put up together to meet a particular need
or carry out a specific activity." Sets must be " put up for sale
directly to users without repacking (e.g., in boxes or cases or
on boards. When goods cannot be classified by reference to other
parts of this section, they shall be classified under the heading
which occurs last in numerical order among those which equally
merit consideration.
The items in the "picnic sac" are classified under the
following Harmonized Tariff Schedules: Sac or made up article,
HTS 6307.90.9989; plastic glass 3924.10.5000; plastic plates
3924.10.2000; cotton napkins 6302.51.2000; forks 8215.99.2000;
knives 8211.91.5000; spoons 8215.99.4030; waiter's knife
8211.91.5000. The spoon appears last in numerical order and the
classification of the "picnic sac" will be under 8215.99.4030,
Harmonized Tariff Schedule of the United States. The rate of duty
will be 5.5% ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Melvyn
Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division