The tariff classification of a stainless steel flatware serving set from India.

N066893 July 2, 2009 CLA-2-82:OT:RR:E:NC:1:118 CATEGORY: Classification TARIFF NO.: 8215.20.0000 / 8215.99.5000 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a stainless steel flatware serving set from India. Dear Ms. Morgan: In your letter dated June 29, 2009, you requested a tariff classification ruling. You refer to the item as an embellished stainless steel flatware serving set (item reference T321929). The set consists of a serving spoon, four cheese/condiment spreaders, two cocktail spoons and a bowl-shaped serving fork that has three tines. You state that each item is made of stainless steel with decorative handles made of painted glass beads. The set will be imported packaged for retail sale. The applicable subheading for the flatware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (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 sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of duty for the cheese/condiment spreaders, 5.3% ad valorem under 8215.99.5000 HTSUS, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8215.99.5000. Articles classifiable under subheading 8215.20.0000, HTSUS, which are products of a Generalized System of Preferences (GSP) country are not entitled to duty free treatment under GSP even if the alternate classification for duty purposes (in this case 8215.99.5000) is entitled to duty free treatment under GSP upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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