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NY A87039




September 24, 1996

CLA-2-82:R:N4:119 A87039

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.10.0000; 8211.91.8060; 8215.20.0000; 8215.99.3000; 8215.99.3500; 8215.99.0500

Mr. David K. Joye
Excel Importing Corp.
99 Quentin Roosevelt Blvd.
Garden City, NY 11530

RE: The tariff classification of flatware sets from China and Korea

Dear Mr. Joye:

In your letter dated August 19, 1996 you requested a tariff classification ruling.

The articles to be imported are five different sets of flatware for which you submitted samples and value breakdowns.

Item #1 is a 44-piece gold plated 13 percent chrome stainless steel flatware set from China. The pattern name is "Marisa".

Item #2 is a 44-piece gold-accented 13 percent chrome stainless steel flatware (Marisa pattern) from China.

The handle of the dinner fork is 4 3/8 inches long, that of the salad fork 3 3/4 and that of the teaspoon 3 5/8. Each implement has a 3/16 of an inch wide band of gold plating at the fore and back part of the handle. The other implements of the set are similarly designed.

Rule 2(b) of the General Rules of Interpretation states in part that "any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance". Therefore we would consider the flatware pieces of this set to have stainless steel handles.

The "Marisa" gold-accented set is valued at $22.85 (box included) and includes salad forks valued at $0.39 each (packed). The salad fork is the lowest priced article in the set.

Item #3 is a 44-piece 13 percent chrome stainless steel flatware set (Marisa pattern) from China and valued at $12.65 (box included). The lowest priced articles in the set are the salad forks and teaspoons, both valued at $0.18 each packed.

Item #4 is a 20-piece 18-8 (18% chrome, 8% nickel) stainless steel flatware set ("Double Loop" pattern) from Korea. The set is valued at $23.80 and the lowest priced article in the set is the salad fork, valued at $10.44 per dozen or $0.87 each.

Item #5 is a 5-piece stainless steel flatware set ("Esprit" pattern) from Korea, with handles that are all 18-8 stainless steel with "gold accent". The design of the handles is similar to that of the Marisa gold accented pattern (item #2). Therefore based on the reasons cited above we would consider the flatware pieces of this set to have 18-8 stainless steel handles. The set is valued at $7.10 and the lowest priced article is the teaspoon, valued at $1.03 packed.

Flatware sets are provided for in Heading 8215, Harmonized Tariff Schedule of the United States (HTS), which reads in part as follows:

8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: 8215.10.0000 Sets of assorted articles containing at least one article plated with precious metal. 8215.20.0000 Other sets of assorted articles.

The General rate of duty for both types of sets is "the rate of duty applicable to that article in the set subject to the highest rate of duty".

The classification and rates of duty for all five sets follow:

Item #1 - Marisa Gold Plated
Classification - 8215.10.0000 -- 8211.91.8060 (knife) Rate --------- 0.4 cent each plus 5.6 percent

Item #2 - Marisa Gold Accented
Classification - 8215.20.0000 -- 8215.99.3500 (spoon)

Item #3 - Marisa 13% Chrome
Classification - 8215.20.0000 -- 8215.99.3000 (spoon)

Item #4 - Double Loop 18-8
Item #5 - Esprit - Gold Accented 18-8
Classification - 8215.20.0000 -- 8215.99.0500 (fork) Rate --------- - 0.5 cent each plus 8.5 percent

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.

If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.

Sincerely,

Roger J. Silvestri
Director

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