The tariff classification of cutlery and utensil sets from Italy.

N064536 June 24, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8211.10.0000 / 8215.99.5000; 8211.10.0000 / 8211.92.2000 Mr. Richard S. Brown Globe Express Services, Ltd. 1800 Associates Lane, Suite E Charlotte, NC 28217 RE: The tariff classification of cutlery and utensil sets from Italy. Dear Mr. Brown: In your letter, received by this office on June 10, 2009, you requested a tariff classification ruling on behalf of your client, Liberty Hardware MFG Corp. The sample you have submitted is being returned as requested. You describe the first item (Component Kit: D71501-KIT-C) as a Utensil and Carving Ensemble. The submitted sample contains the following stainless steel items: Bread knife with plastic handle Boning knife with plastic handle Ham knife with plastic handle Kitchen knife with plastic handle Corkscrew Can opener Cake server Ice cream scoop Pizza Cutter Universal Peeler Poultry shears The set also consists of two beach wood spacers and a 24” beach wood tray that has fitted place holders for each item. The second item (Component Kit: D71503-KIT-C) is referred to as a Carving Ensemble. The kit contains the following stainless steel items: Bread knife with plastic handle Boning Knife with plastic handle Ham knife with plastic handle Carving knife with plastic handles Cook knife with plastic handle Poultry shears Carving fork Sharpening steel The set also consists of an 18” beech wood tray that has fitted place holders for each item. You have stated that both sets will be imported packaged in cardboard boxes. They are sold to consumers and are intended to be inserted into kitchen draws. The applicable subheading for the Utensil and Carving Ensemble (Component Kit: D71501-KIT-C) will be 8211.10.0000, 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: sets of assorted articles. Subheading 8211.10.0000 requires that duty be applied to that article in the set subject to the highest rate of duty. The articles in this set subject to the highest rate of duty are the cake server and ice cream scoop classifiable in subheading 8215.99.5000 , HTSUS, 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: other: other (including parts). The rate of duty will be 5.3% ad valorem. The complete tariff classification of the set will be 8211.10.0000 / 8215.99.5000. The applicable subheading for the Carving Ensemble (Component Kit: D71503-KIT-C) will be 8211.10.0000, 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: sets of assorted articles. Subheading 8211.10.0000 requires that duty be applied to that article in the set subject to the highest rate of duty. The articles in this set subject to the highest rate of duty are the cooks knife, boning knife and carving knife classifiable in subheading 8211.92.2000, 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. The ad valorem part of the applicable rate of duty (4.6%) is assessed on the total value of the set and the specific duty (.8¢) is assessed on each piece in the set. The complete tariff classification of the set will be 8211.10.0000 / 8211.92.2000, HTSUS. 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