The tariff classification of a bar set from India

NY G85325 December 27, 2000 CLA-2-82:RR:NC:N1:113 G85325 CATEGORY: Classification TARIFF NO.: 8215.20.0000 Ms. Khem Lall Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a bar set from India Dear Ms. Lall: In your letter dated December 13, 2000, you requested a tariff classification ruling. The merchandise is a bar set (item number VV511S4623) consisting of a knife, a strainer, a bottle opener, and a pair of ice tongs. Each piece is made of stainless steel with leather covered handles. The knife has a fixed blade. The applicable subheading for the bar set will be 8215.20.0000, 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…other sets of assorted articles. The general rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the general rate of duty of the knife, 0.4 cents (each piece) plus 6.1 percent ad valorem under 8211.92.9030, is the highest and will therefore apply to the entire set. The duty rate will remain the same for 2001. This ruling is being issued under the provisions of Part 177 of 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division