The tariff classification of Cutlery Sets from Taiwan

NY 808496 April 17, 1995 CLA-2-82:S:N:N3:119 808496 CATEGORY: Classification TARIFF NO.: 8211.10.0000; 8211.91.5030; 8211.91.6030; 8211.92.2000 Mr. Warren E. Coe Amway Corporation 7575 E. Fulton Road Ada, MI 49355 RE: The tariff classification of Cutlery Sets from Taiwan Dear Mr. Coe: In your letter dated March 20, 1995, you requested a tariff classification ruling. The articles to be imported are the following: Item No. F3449: 8 steak knives with plastic handles and a wooden block. Item No. F3297: 6 steak knives with wooden handles and a wooden block. Item No. F3216: 7 kitchen knives and one carving fork, all with plastic handles. Item No. F2139: 10 kitchen knives with plastic handles and a wooden block. Item No. F3453: 7 kitchen knives with plastic handles and a wooden block. The applicable subheading for Item No. 3449 will be 8211.91.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for table knives having fixed blades... knives with rubber or plastic handles. The rate of duty will be 0.9 cent each plus 5.3 percent. The applicable subheading for Item No. 3297 will be 8211.91.6030, HTS, which provides for table knives having fixed blades... other. The rate of duty will be 0.4 cent each plus 5.9 percent. The applicable subheading for Item No. 3216 will be 8211.10.0000, HTS, which provides for knives with cutting blades, serrated or not... sets of assorted articles. The duty rate will be the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the highest rate is that of the knives: 1 cent each plus 5.5 percent under subheading 8211.92.2000, HTS. The applicable subheading for Items F2139 and F3453 will be 8211.92.2000, HTS, which provides for other knives having fixed blades and parts thereof: with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 1 cent each plus 5.5 percent. 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