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NY L81045

December 3, 2004

CLA-2-82:RR:NC:N1:118 L81045


TARIFF NO.: 4420.90.6500; 8215.20.0000/8215.99.0500

Ms. Roxane Peiffer
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425

RE: The tariff classification of a stainless steel flatware set from China.

Dear Ms. Peiffer:

In your letter, dated November 22, 2004, on behalf of your client, the Grohman Corporation, Maple Plain, MN, you requested a tariff classification ruling. We are returning the samples as you have requested.

The merchandise is a 72 piece, stainless steel flatware set. The set is comprised of 12 knives, 12 spoons, 12 forks, 12 teaspoons, 12 tea forks, 2 service spoons, 1 salad spoon, 1 salad fork, 2 fish forks, 1 round spoon, 1 ice cream spoon, 1 sugar nip, 1 ladle, 1 small ladle, and 1 cake service. The handles are stainless steel and contain nickel. The information that you have provided indicates that each utensil is valued at $0.25 or more.

In your correspondence you inquire as to classification under the following three scenarios:
the flatware set if packed in a fabric lined, wooden, fitted case the flatware set without a case a fabric lined, wooden, fitted case if imported alone.

The applicable subheading for the 72 piece, stainless steel flatware set imported with or without the fitted case will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof, 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 tea fork (0.5¢ each + 8.5% percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8215.20.0000/8215.99.0500, HTS. The specific rate (0.5¢ each) applies to each piece in the set.

The applicable subheading for the fabric lined, wooden, fitted flatware case, if imported alone, will be 4420.90.6500, HTS, which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other: jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: other: lined with textile fabrics. The rate of duty will be free.

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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