U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a Cake Server from China and Czech Republic.
NY E89804 November 19, 1999 CLA-2-82:RR:NC:1: 115 E89804 CATEGORY: Classification TARIFF NO.: 8215.99.5000 Ms. De Etta D. Fennell C V International, Inc. #13 The Koger Center Suite 141 Norfolk, Virginia 23502 RE: The tariff classification of a Cake Server from China and Czech Republic. Dear Ms. Fennell: In your letter dated November 5, 1999 you requested a tariff classification ruling on behalf of your client Princess House, Inc. The sample is a cake server that has a blade made of stainless steel with a serrated edge and a handle that is made of lead crystal. The blade is manufactured in China, sent to the Czech Republic where the crystal handle is added. The finished item is packaged in a blue velvet bag that can be used for storage. Princess House is imprinted on the bag. China is die stamped into the blade and Czech Republic is printed on a paper sticker which is affixed to the handle. This type of marking meets the requirements for Part 134 of the Customs Regulations. In your inquiry you ask about classification, country of origin and final packaging. The applicable subheading for the Cake Server will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other. The rate of duty will be 5.3% ad valorem. As to the marking of the Cake Server with country of origin, the sample meets the requirements for proper marking as the blade and handle identify the country of origin. As to marking for the final packaging, you do not state how the item will be sold. Assuming that the Cake Server is offered for sale as the sample indicates packaged in the blue velvet storage bag then some sort of label whether paper affixed or other type must be part of the bag. The label must indicate blade made in China and handle made in Czech Republic. If the Cake Server is to be sold without the bag then the existing marking on the Cake-Server is sufficient. Should there be any other marketing requests this office would address the issue at that time. This ruling is being issued under the provisions of Part 177of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-637-7017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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