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NY 811129

June 22, 1995

CLA-2-82:S:N:N3:119 811129


TARIFF NO.: 7013.39.2000; 8215.20.0000 - 8211.91.5030

Ms. Claudia Miller
Expeditors International Inc.
P.O. Box 610629
Dallas Fort Worth Airport, TX 75261-0629

RE: The tariff classification of a flatware set and a glass pitcher from Italy

Dear Ms. Miller:

In your letter dated May 26, 1995, you requested a tariff classification ruling on behalf of Dahlgren Duck & Associates, Dallas, TX.

The articles to be imported are a flatware set and a glass pitcher. The flatware is made of stainless steel with plastic handles and consists of the following: steak knife, dinner fork, soup spoon and teaspoon. The number of place settings per set will vary. The glass pitcher is oblong with a square form and measures 3 inches by 3 inches by 9 inches in height. It has a handle and a slight projection of the rim opposite the handle to form a spout. The pitcher is imported with a plastic lid that can be rotated to open, strain or shut the flow of liquid.

The value breakdown furnished in your letter shows the following:
knife, fork, soup spoon - $0.21 each teaspoon - $0.20 glass pitcher w/plastic lid - $1.07

The merchandise will be imported packed for retail sale with the flatware set inside the glass pitcher. Nevertheless the flatware set and the glass pitcher are separately classifiable since they are not considered to be "articles put up together to meet a particular need or carry out a specific activity".

The applicable subheading for the 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 flatware set will be dutiable at the knife rate of 0.9 cent each plus 5.3 percent ad valorem (8211.91.5030, HTS: table knives having fixed blades... knives with rubber or plastic handles). The specific rate of duty, 0.9 cent, applies to each article in the set.

The applicable subheading for the glass pitcher with the plastic lid will be 7013.39.2000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics... other: valued not over $3 each. The rate of duty will be 29.2 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.


Jean F. Maguire
Area Director

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