The tariff classification of flatware sets from China, Indonesia and Korea

NY A86870 September 21, 1996 CLA-2-82:R:N4:119 A86870 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 8215.99.3000 Mr. David K. Joye Excel Importing Corp. 99 Quentin Roosevelt Blvd. Garden City, NY 11530 RE: The tariff classification of flatware sets from China, Indonesia and Korea Dear Mr. Joye: In your letter dated August 19, 1996 you requested a tariff classification ruling. The articles to be imported are 13% chrome and 18-8 (18% chrome, 8% nickel) stainless steel flatware sets in different patterns: "Romance" and "Majestic" from Indonesia, "Barrington" from Korea and "Seabrooke" from China. Value breakdowns were submitted with your request. The "Romance" pattern is a 13% chrome 20 piece set which includes salad forks valued at $0.21 each and teaspoons valued at $0.20 each (packed). The "Majestic" is a 102 piece set. The "Seabrook" is a 13% chrome 64 piece set which contains teaspoons valued at $0.17 each and salad forks valued at $0.18 each (packed). The "Barrington" is an 18-8 stainless steel 78 piece set which includes demitasse spoons valued at $0.20 each (packed). The applicable subheading for the "Romance", "Seabrook" and "Barrington" sets 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 sets will be dutiable at the rate of duty applicable to that article in the sets subject to the highest rate of duty. Based on the price breakdowns you provided, all three sets will be dutiable at the spoon rate of 15.8 percent ad valorem (8215.99.3000, HTS: spoons and ladles: with stainless steel handles: spoons valued under 25 cents each). We cannot issue a classification ruling on the "Majestic" pattern because the value breakdown furnished for that set does not meet the test of commercial reality. A value breakdown should reflect the actual costs of production. 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