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NY K81696

January 23, 2004

CLA-2-82:RR:NC:N1:113 K81696


TARIFF NO.: 8215.20.0000; 8211.91.2500

Mr. Joel G. McClure
Restoration Hardware
2391 West Winton Avenue
Hayward, CA 94545

RE: The tariff classification of flatware from Italy.

Dear Mr. McClure:

In your letter dated January 6, 2004, you requested a ruling on tariff classification.

The sample you provided is a 5-piece flatware set. The set includes one table knife, two spoons and two forks. All of the items are made of stainless steel. We assume, for purposes of this ruling, that the stainless steel contains nickel.

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 knife, 8211.91.2500, HTS, dutiable at 0.4 cents each [piece in the set] plus 6.8 percent ad valorem 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.).

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

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