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NY F80121

December 7, 1999

CLA-2-82:RR:NC:1: 115 F80121


TARIFF NO.: 8215.20.0000/8215.99.3500

Mr. Warren E. Coe
Amyway Corporation
7575 Fulton Street East
Ada, Michigan 49355-0001

RE: The tariff classification of Stainless Steel Utensil Set from Taiwan.

Dear Mr. Coe:

In your letter dated November 18, 1999 you requested a tariff classification ruling.

The seven piece stainless steel utensil set consists of a pastry turner, spaghetti lifter, vegetable ladle, soup ladle, ladle, whisk and holder.

The applicable subheading for the utensil set will be 8215.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons and ladles: Other. The rate of duty will be 6.8% ad valorem. The tariff classification for this set is under subheading 8215.20.0000, which calls for Spoons, forks, ladles, skimmers, cake-servers, fish knives, sugar tongs and similar kitchen or tableware: other sets of assorted articles. This “sets” provision provides for a rate of duty to be “The rate of duty applicable to that article in the set which is subject to the highest rate of duty”. In this set the Spoons and Ladles: Other under subheading 8215.99.3500 was the highest rate of duty.

Please note the tariff rate of duty for 2000 will remain the same.

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 Melvyn Birnbaum at 212-637-7017.


Robert B. Swierupski

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