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NY F81282

January 4, 2000

CLA-2-82:RR:NC:1: 115 F81282


TARIFF NO.: 8212.20.0000/8215.99.3000,

Mr. Edward Pomerantz
Stanley Roberts, Inc.
P.O.Box 686
65 Industrial Road
Lodi, NJ 07644-5900

RE: The tariff classification of Flatware Sets in gift boxes from China.

Dear Mr. Pomerantz:

In your letter dated December 13, 1999 you requested a tariff classification ruling.

In your letter you inquire about the classification of three sets of flatware packed in gift boxes. Each set consists of the following: 20-piece set has 4 teaspoons, 4 dinner spoons, 4 dinner forks, 4 salad forks and 4 dinner knives. 50-piece set has 16 teaspoons, 8 dinner spoons, 8 dinner forks, 8 salad forks, 8 dinner knives, 1 sugar shell and 1 butter knife. 102-piece set has 24 teaspoons, 12 soup spoons, 12 dinner forks, 12 salad forks, 12 dinner knives, 1 sugar shell, 1 butter knife, 12 iced tea spoons, 1 tablespoon, 1 pierced tablespoon, 1 cold meat fork, 1 gravy ladle and 12 cocktail forks. All of the pieces have stainless steel handles and are packed in a gift box suitable for retail sale.

The value of the cutlery pieces are as follows: The per piece cost is per dozen . Teaspoon 66 cents, dinner spoon 84 cents, dinner fork 84 cents, salad fork 66 cents, dinner knife $1.72, sugar shell 66 cents, butter knife 66 cents, iced tea spoon 78 cents, tablespoon $1.60, pierced tablespoon $1.60, cold meat fork $1.60, gravy ladle $1.60 and cocktail fork 66 cents. Flatware sets are classified under Tariff number 8215.20.000, which calls for the rate applicable to that article in the set subject to the highest rate of duty. The classification of the spoon, fork and knife must be examined to determine which is the highest rate of duty. Added to the rate of duty for the spoon, fork and knife is the cost of the gift box that has to be prorated to each item.

In all of the three sets (20,50 & 102) the rate of duty for the spoons appears to be the highest. Should the number of pieces and the values change per set then a revaluation would be necessary to determine what is the proper classification.

The applicable subheading for the flatware sets 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 cents each. The rate of duty will be 14% ad valorem.

This ruling is being issued under the provisions of Part 177of 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. After January 01, 2000 contact National Import Specialist J Smyth at 212-637-7008.


Robert B. Swierupski

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