The tariff classification of a Flatware Set from China

NY A86065 August 15, 1996 CLA-2-82:R:N4:119 A86065 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 8211.91.8060; 8215.99.2600; 8215.99.4500 Ms. Dana Gurstel Williams-Sonoma, Inc. 3250 Van Ness Avenue San Francisco, CA 94109 RE: The tariff classification of a Flatware Set from China Dear Ms. Gurstel: In your letter dated July 5, 1996 (received July 22 by this office), you requested a tariff classification ruling. The merchandise to be imported is a 5 piece flatware set put up for retail. Your letter gave the following breakdown: Dinner Knife $3.76 Dinner Fork $3.428 Dinner Spoon $3.428 Tea Spoon $2.82 Salad Fork $2.82 The flatware pieces are made of stainless steel with a black plastic insert on the front and back of the handle leaving the stainless steel sides visible. The knife handle has an overall length of 3 1/2 inches while the plastic inserts are 2 1/2 inches long, leaving 1/2 inch of steel visible at the top and bottom of the handle. There are also two polished steel rivets visible in the plastic area on the back and on the front. The handles of the forks and spoons are similarly constructed. Since both the plastic and stainless steel components form significant parts of the handle, we cannot consider these flatware pieces to have either plastic or stainless steel handles but a combination of both materials. The merchandise will be classified accordingly. If imported separately, the flatware pieces would be classified as follows: Knife 8211.91.8060 0.4 cent each plus 5.6 percent Forks 8215.99.2600 0.3 cent each plus 3.9 percent Spoons 8215.99.4500 ------------------ 2.6 percent The applicable subheading for the 5 piece 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. Since the rate of the knife is the highest, it will apply to the whole set. The complete tariff classification for the set will then be: 8215.20.0000 - 8211.91.8060. The specific rate (0.4 cent each) applies to each piece 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. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466- 5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division