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NY R01423

February 18, 2005

CLA-2-82:RR:NC:N1:118 R01423


TARIFF NO.: 8215.20.0000/8211.92.2000

Mr. Troy Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

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

Dear Mr. Crago:

In your letter, dated February 9, 2005, you requested a tariff classification ruling.

Item C038PA00554 is a 10 piece pizza set. The set is comprised of 4 stainless steel knives with bakelite handles, 4 stainless steel forks with bakelite handles, a pizza cutter with a round stainless steel blade and bakelite handle, and a round, rubberwood cutting board. The cutting board measures 12 inches in diameter.

The applicable subheading for the 10 piece pizza set 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 knives (0.8 cents each + 4.6 percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8215.20.0000/ 8211.92.2000, HTS. The specific rate (0.8 cents each) applies to each piece in the 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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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