United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY R00197 - NY R00270 > NY R00238

Previous Ruling Next Ruling
NY R00238




April 8, 2004
CLA-2-82:RR:NC:N1:113 R00238

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.99.3000; 8215.99.1000; 8211.91.4000

Mr. Eric Seyfried
M. E. Heuck Co.
1111 Western Row Road
Mason, OH 45040

RE: The tariff classification of flatware from China

Dear Mr. Seyfried:

In your letter dated April 1, 2004, you requested a tariff classification ruling.

The merchandise consists of 4 sets of stainless steel flatware individually packaged for retail sale. Item number 00858 contains 4 tablespoons, and item number 00855 contains 4 teaspoons. The tablespoons and teaspoons have a value of 14 cents per piece. Item number 00856 contains 4 forks that measure approximately 6.5 inches in length. The cost of each fork is 14 cents. The last flatware set consists of 4 table knives valued at 34 cents each, and measuring approximately 8 inches in length. The handles of the forks and knives do not have any nickel or manganese in them as per our telephone conversation.

The applicable subheading for the teaspoons and tablespoons will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons and ladles, with stainless steel handles, spoons valued under 25 cent each. The rate of duty will be 14 percent ad valorem.

The applicable subheading for the forks will be 8215.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for forks, with stainless steel handles, other, valued under 25 cents each. The rate of duty will be 0.5 cents each plus 6.3 percent ad valorem.

The applicable subheading for the knives will be 8211.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for table knives having fixed blades, knives with stainless steel handles, other, other. The rate of duty will be 0.3 cents each plus 3.7 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: