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 > 2003 NY Rulings > NY J80451 - NY J80502 > NY J80482

Previous Ruling Next Ruling
NY J80482

February 5, 2003

CLA-2-82:RR:NC:N1:113 J80482


TARIFF NO.: 8215.20.0000; 8211.92.2000

Ms. Deborah S. Woodward
Oneida Ltd.
163-181 Kenwood Avenue
Oneida, NY 13421

RE: The tariff classification of a cutlery set from China.

Dear Ms. Woodward:

In your letter dated January 22, 2003, you requested a ruling on tariff classification.

The merchandise is a 45-piece cutlery set in a pine tray (46 pieces in the entire set.) The set includes eight dinner knives, eight dinner forks, sixteen spoons, eight salad forks, one bread knife, one carving knife, one boning knife, one utility knife and one paring knife. All of the cutlery have plastic handles.

The applicable subheading for this product will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sets of assorted articles. The general 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 general rate of duty of the paring knife, 0.8 cents (each piece) plus 4.6 percent ad valorem under 8211.92.2000, is the highest and will therefore apply to the entire 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 646-733-3018.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: