April 2019 — Question 70

You have a stainless steel flatware set that is classifiable under subheading 8215.20.0000. Within the set you have stainless steel forks, spoons, knives, and steak knives with wooden handles. None of the items are entitled to duty preference treatment. The forks are valued at $.26 each and under classification 8215.99.1500 / 0.4¢ each + 4.8%. The spoons are valued at $.23 each and under classification 8215.99.3500 / 6.8%. The knives are valued at $.57 each and under classification 8211.91.4000 / 0.3¢ each + 3.7%. The steak knives are valued at $.68 and under classification 8211.91.8030 / 0.3¢ each + 4.9%. As the duty rate for subheading 8215.20.0000 is provided by the rate of duty applicable to that article in the set subject to the highest rate of duty, what is the duty rate for this set?

A0.0¢
B0.4¢ each + 4.8%✓ CBP's answer
C6.8%
D0.3¢ each + 3.7%
E0.3¢ each + 4.9% Category XIII – Free Trade Agreements

CBP's cited authority

§ The duty rate for 8215.20.0000 is provided by the rate of duty applicable to that article in the set subject to the highest rate of duty. As compound rates are present§ an equivalent rate must be calculated. Correct: Equivalent Rate Calculation: .004 + (4.8% * $.26) = $.02 $.02 / $.26 = 7.69%

Answer and citations as published in CBP's official answer key for the April 2019 examination.

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