The tariff classification of stainless steel flatware from Japan

NY 893094 December 22, 1993 CLA-2-82:S:N:N3:119 893094 CATEGORY: Classification TARIFF NO.: 8211.91.4000; 8215.99.1500; 8215.99.3500 Ms. Karen D. Benson, Vice President HaSQA Corporation One Park Centre 1333 W. 120th Avenue, Suite 222 Westminster, Colorado 80234 RE: The tariff classification of stainless steel flatware from Japan Dear Ms. Benson: In your letter dated December 7, 1993, you requested a tariff classification ruling. The flatware to be imported consists of knives, forks, and spoons. The knives, forks, and spoons are made of stainless steel that contains one percent or less of manganese, and no nickel. The flatware will be imported in bulk. The knives are valued at approximately $.42 per piece; the forks are valued at approximately $.33 per piece; and the spoons are valued at approximately $.31 per piece. The flatware is not shipped in sets. The knives, forks, and spoons are shipped in separate cartons. Samples were submitted. The applicable subheading for the knives will be 8211.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with stainless steel handles...other. The rate of duty will be 0.5 cents each plus 6 percent ad valorem. The applicable subheading for the forks will be 8215.99.1500, HTS, which provides for forks..with stainless steel handles...other. The rate of duty will be 0.5 cents each plus 6 percent ad valorem. The applicable subheading for the spoons will be 8215.99.3500, HTS, which provides for spoons and ladles..with stainless steel handles...other. The rate of duty will be 8.5 percent ad valorem. 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