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NY H84272




August 2, 2001

CLA-2-82:RR:NC:N1:113 H84272

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.20.0000; 8215.99.5000

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a cake server set from China

Dear Ms Dorfman:

In your letter dated July 11, 2001, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling.

The sample you submitted is a 2-piece, wedding cake server set. The set includes a serrated stainless steel knife and cake server with plastic handles. Each handle is decorated with a removable white ribbon bow.

The applicable subheading for the server set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sets of assorted articles. The rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the server, 5.3 percent ad valorem under 8215.99.5000, will be the highest and will therefore apply to the whole set.

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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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