The tariff classification of a flatware set from China

NY 875895 July 23, 1992 CLA-2-82:S:N:N1:119 875895 CATEGORY: Classification TARIFF NO.: 8215.20.0000-8211.91.5060 Ms. Karen Bartley Dolgencorp Inc. 427 Beech Street Scottsville, KY 42164 RE: The tariff classification of a flatware set from China Dear Ms. Bartley: In your letter dated June 24, 1992, you requested a tariff classification ruling. The merchandise to be imported is a 12 piece stainless steel flatware set with plastic handles consisting of 4 dinner knives, 4 dinner forks and 4 teaspoons. The flatware set is blister packed and will be invoiced at $1.54 F.O.B. Hong Kong. The applicable subheading for the flatware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers... other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Based on the above F.O.B. price, the complete set will be dutiable at the knife rate of 1 cent each plus 5.7 percent ad valorem under 8211.91.5060, HTS, which provides for knives with rubber or plastic handles. The specific rate of duty (1 cent) is applicable to each utensil in the set. 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