The tariff classification of a tableware ensemble from Hong Kong

NY 800998 August 26, 1994 CLA-2-82:S:N:N3:119 800998 CATEGORY: Classification; Marking TARIFF NO.: 8215.20.0000-8211.91.5060 Mr. Jiro M. Wada Seino America, Inc. 8728 Aviation Blvd. Inglewood, CA 90301 RE: The tariff classification of a tableware ensemble from Hong Kong Dear Mr. Wada: In your letter dated July 27, 1994, you requested a tariff classification and country of origin marking ruling. The request is being made on behalf of Stanley Roberts, Inc., Lodi, NJ. The merchandise to be imported is a 36 piece tableware set packed for retail and consisting of the following: Stoneware: Dinner plates, salad plates, cereal/soup bowls and coffee mugs (four each) Glassware: Beverage glasses (four) Flatware: Dinner forks, dinner knives, soup/tablespoons and teaspoons (four each) The stoneware is made in China and is valued at $4.20 F.O.B. Hong Kong. The flatware is made in Taiwan of stainless steel with plastic handles and is valued at $1.50 F.O.B. Hong Kong. The glassware is made in China and is valued at$0.40 F.O.B. Hong Kong. If imported separately, the stoneware would be classified in heading 69.12, the glassware in heading 70.13, and the flatware in heading 82.15, Harmonized Tariff Schedule of the United States (HTS). However in its imported condition, packed for retail, we consider the merchandise to be a set without essential character. It is therefore classifiable under the heading which occurs last in numerical order among those which equally merit consideration. In this case the heading for the flatware set applies to the complete tableware set. The applicable subheading for the tableware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles... other sets of assorted articles. The rate of duty will be the rate applicable to that article in the flatware set subject to the highest rate of duty. In this case the rate of the knife, one cent each plus 5.7 percent, is the highest and applies to each article in the tableware set. The marking regulations require that every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article. In addition, Section 134.43(a) of the Customs Regulations requires that certain articles such as knives and forks be marked by means of die stamping, cast-in-mold lettering, etching, engraving, or by affixing metal plates to the article. The sample articles you submitted have been marked to comply with the above regulations, however these articles are not packed in an actual retail container. We therefore cannot determine if the container can readily be opened at time of purchase or if the marking on the articles will not be concealed by the inner wrappings. In any case since the U.S. address of the importer appears on the retail container, pursuant to Section 134.46 of the Customs Regulations, the country of origin preceded by "made in" or "product of" should appear in close proximity to that U.S. address. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport