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NY R04108

June 12, 2006

CLA-2-82:RR:NC:N1:118 R04108


TARIFF NO.: 8215.20.0000/8215.99.3500

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

RE: The tariff classification of a 7-piece, stainless steel kitchen utensil set from India.

Dear Mr. Crago:

In your letter, dated June 3, 2006, you requested a tariff classification ruling.

The 7-piece, stainless steel kitchen utensil set, item W038MA01174, is comprised of a spaghetti spoon, solid spoon, ladle, slotted turner, skimmer, fork, and tool holder. The kitchen utensil set is packed ready for retail sale.

The applicable subheading for the stainless steel kitchen utensil set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 solid spoon and ladle (6.8 percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8215.20.0000/8215.99.3500, HTSUS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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