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NY 890930

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October 28, 1993

CLA-2-82:S:N:N3:119 890930

CATEGORY: CLASSIFICATION

TARIFF NO.: 8211.10.0000; 8213.00.9000

Ms. Cecilia Castellanos
Withrow, Zerwekh & Co.
P.O. Box 368
Wilmington, CA 90748

RE: The tariff classification of a Cutlery Set from Taiwan

Dear Ms. Castellanos:

In your letter dated September 28, 1993, you requested a tariff classification ruling on behalf of General Housewares Corporation, Terre Haute, IN.

The cutlery set sample you furnished consists of the following: paring knife, vegetable knife, utility knife, boning knife, kitchen fork, slicing/carving knife, chef knife, kitchen shears, six steak knives, and a wooden storage block. All the knives have stainless steel blades and molded polypropylene handles. The kitchen shears have finger ring handles also of polypropylene. The wooden block has storage slots for the utensils and is designed to rest on a counter.

The applicable subheading for the 15 piece cutlery set will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not... sets of assorted articles. The duty rate for the complete set is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the highest rate of duty is that of the kitchen shears, 10 cents each plus 10 percent ad valorem under 8213.00.9000, HTS. The specific rate of duty (10 cents) will be assessed on each article in the set except the storage block which is treated as packing.

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.

The sample is being returned to your office as requested.

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 8211.10.00 - Sets of assorted knives w/cutting blades serrated or not (including pruning knives)
• Tariff No.: 8213.00.90 - Base metal scissors, tailors' shears and similar shears (o/than pinking shears val o$30/dz), and base metal parts, val. o/$1.75 per dozen