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NY L88034

October 24, 2005

CLA-2-82:RR:NC:N1:118 L88034


TARIFF NO.: 8215.99.5000

Ms. Shirley Schmidt
Pier 1 Imports®
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of a stainless steel cheese server set from India.

Dear Ms. Schmidt:

In your letter dated October 5, 2005, you requested a tariff classification ruling. We are returning the sample as you have requested.

Item 2107501 is a set of 3 cheese servers. The cheese servers are stainless steel and have nickel plated brass knobs and plastic handles covered with a weave of plastic strips and aluminum wire. The cheese servers measure 6” in length.

A knife of Heading 8211 has a beveled edge for cutting. The pieces that comprise the submitted sample do not have blades with beveled edges for cutting. They are similar to tableware items such as cake-servers, fish-knives and butter-knives. Accordingly, the applicable subheading for the stainless steel cheese servers will be 8215.99.5000, 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: other: other (including parts). The general rate of duty will be 5.3% ad valorem.

Articles classifiable under subheading 8215.99.5000, HTS, which are products of India, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP.”

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR).

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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