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NY K87345

July 9, 2004

CLA-2-82:RR:NC:N1:118 K87345


TARIFF NO.: 8215.20.0000 ; 8215.99.0500

Ms. Helen I. Sugar
BCB International
After Entry Department
1010 Niagara Street
Buffalo, NY 14213-1501

RE: The tariff classification of cheese tools from Hong Kong.

Dear Ms. Sugar:

In your letter dated June 22, 2004, you requested a ruling on behalf of Robinson Knife Manufacturing of Buffalo, NY, on tariff classification.

You have described the merchandise as a set of cheese tools consisting of a spreader, slicer, knife and fork. The utensils are made of 18/8 stainless steel and are packaged for retail sale. Your sample will be returned to you as requested.

The applicable subheading for this product will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers ... other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Since the rate of the fork (0.5¢ each + 8.5 percent) is the highest, it will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8215.99.0500. The specific rate (0.5¢ each) applies to each piece in the set.

Consideration was given to classifying these products under subheading 8214.90.90, HTS, as you have suggested, however, your set of items was described by subheading 8215.20.0000, HTS. Accordingly, your suggested classification pursuant to General Rule of Interpretation 3, would be inappropriate.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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