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NY 873247




May 1, 1992

CLA-2-82:S:N:N1:119 873247

CATEGORY: CLASSIFICATION

TARIFF NO.: 8211.91.5060; 8215.20.0000

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of flatware sets from China

Dear Ms. Bonace:

In your letter dated April 1, 1992, you requested a tariff classification ruling.

The merchandise to be imported consists of 40 piece sets of flatware made of stainless steel with plastic handles. Each set contains 8 dinner knives, 8 dinner forks, 8 soup spoons, 8 salad forks, and 8 teaspoons.

The applicable subheading for the 40 piece flatware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers... 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. Based on the price breakdown you provided, the complete set will be dutiable at the knife rate of 1 cent each plus 5.7 percent ad valorem. The specific rate of duty (1 cent) is applicable to each utensil in the set.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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