The tariff classification of cutlery set from China.

NY K81943 December 23, 2003 CLA-2-82:RR:NC:N1:113 K81943 CATEGORY: Classification TARIFF NO.: 8211.92.2000 Ms. Jennifer Tuchel Sourcing Solutions 1200 Hosford Street Suite 101 Hudson, WI 54016 RE: The tariff classification of cutlery set from China. Dear Ms. Tuchel: In your letter dated December 5, 2003, you requested a ruling on tariff classification. The sample you provided is a cutlery set. The set includes fives knives, two shears, a plastic cutting board, a plastic knife block, and a four-piece set of plastic cooking tools. The applicable subheading for this product will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades, with rubber or plastic handles, kitchen and butcher knives. The general rate of duty will be 0.8 cents each [piece in the set] plus 4.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division