The tariff classification of 51 piece kitchen cutlery and gadget set from China.

N028334 May 29, 2008 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8211.92.2000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of 51 piece kitchen cutlery and gadget set from China. Dear Mr. Morse: In your letter dated May 9, 2008, on behalf of Meijer Distribution, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Item number DP-4088 (UPC 760236221951) is described as a 51 piece kitchen cutlery and gadget set. The set contains the following items packaged for retail sale: Vegetable peeler with a metal working edge 2 piece glass salt and pepper shaker Aluminum strainer Nylon spatula Metal can opener Metal ice cream scoop Scissors Cork screw Metal grater 5 plastic measuring cups 5 plastic measuring spoons Plastic bagel holder Plastic slotted mixing spoon Plastic solid mixing spoon Plastic slotted spoon Plastic solid spoon Plastic slotted turner Plastic ladle Plastic fork Plastic pasta fork Plastic slotted spatula 6 stainless steel steak knives 16” x 10” poly cutting board 14 piece cutlery set containing the following: Pairing knife Utility knife Boning knife Vegetable knife Carving knife Chef’s knife Bread knife 6 steak knives A pinewood block with fitted slots for each knife The applicable subheading for the 51 piece kitchen cutlery and gadget set will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: other knives having fixed blades: with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 0.8¢ each + 4.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division