CLA-2 OT:RR:CTF:TCM H004585 IDL
TARIFF NOS.: 7114.11.30; 7114.11.40; 7114.19.00; 7114.20.00
M.E. Dey & Co.
5007 South Howell Avenue
P.O. Box 37165
Milwaukee, Wisconsin 53237-0165
Re: Spoons; Modification of HQ 965794
Dear Sir or Madam:
This letter concerns HQ 965794, dated September 30, 2002, issued to you by the U.S. Customs Service (“Customs”) (now Customs and Border Protection, or CBP) regarding the classification of certain spoons under the Harmonized Tariff Schedule of the United States (HTSUS). We have since reviewed
HQ 965794 and find that it contains an error.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. § 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification was published in the Customs Bulletin, Volume 42, No. 13, on March 20, 2008. No comments were received in response to the notice.
FACTS:
In HQ 965794, Customs properly classified stainless steel spoons with handles of stainless steel, plastic, and rubber under subheading 8215.99.4060, HTSUS, which provides for “[s]poons…and similar kitchen or tableware; and base metal parts thereof:… Other:… Spoons and ladles:… With base metal (except stainless steel) or nonmetal handles… Other”. However, Customs, in providing an example of one type of spoons that could be classified in subheading 8215.99.45, HTSUS (the provision for “[s]poons…and similar kitchen or tableware; and base metal parts thereof:… Other:… Spoons and ladles:… Other”), stated that “[s]poons with handles consisting of something other than stainless steel, other base metals, or nonmetal, such as precious metal, are
classifiable in subheading 8215.99.45, HTSUS.” [Emphasis added]
CBP now believes that the statement regarding the classification of spoons with handles of precious metal in subheading 8215.99.45, HTSUS, was incorrect, and that such goods are classifiable as goods of chapter 71, HTSUS.
ISSUE:
Whether spoons with handles of precious metal are properly classified under heading 7114, HTSUS, or heading 8215, HTSUS?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that “for legal purposes”, classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 thus incorporates GRIs 1 through 5 in classifying goods at the subheading level.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of
precious metal or of metal clad with precious metal:
Of precious metal whether or not plated or clad with precious metal:
Of silver, whether or not plated or clad with other
precious metal:
* * *
Spoons and ladles:
With sterling silver handles
Other
* * *
7114.19.00 Of other precious metal whether or not plated or clad
with precious metal
7114.20.00 Of base metal clad with precious metal
* * *
…
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-
knives, sugar tongs, and similar kitchen or tableware; and base
metal parts thereof:
* * *
Other:
* * *
8215.99 Other:
* * *
Spoons and ladles:
* * *
8215.99.45 Other
…
Section XV, Note 1(e), HTSUS, which covers chapters 72 through 83, HTSUS, provides that “[t]his section does not cover…[g]oods of chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewelry)”. Further, the Chapter Notes to Chapter 71, HTSUS, (with parallel provisions included in the Explanatory Notes to Chapter 71) provide, in pertinent part, the following:
1. …[A]ll articles consisting wholly or partly:
…
(b) Of precious metal or of metal clad with precious metal, are to be classified in this chapter.
2. (a) Heading[ ]…7114…[does] not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles.
…
4. (a) The expression “precious metal” means silver, gold, and platinum.
The Explanatory Notes to Chapter 82, General section, provide that cutlery and other articles classified in headings 82.15 “may be fitted with minor trimmings of precious metal or metal clad with precious metal…; if, however, they include other parts (e.g., handles or blades) of precious metal or metal clad with precious metal…, they are classified in Chapter 71.”
Upon our examination of the pertinent HTSUS and EN provisions to articles of Chapters 71 and 82, we find that spoons with handles of precious metal may be classified only in subheadings 7114.11.30, 7114.11.40, 7114.19.00, or 7114.20.00, HTSUS. Furthermore, we find that the provision erroneously referenced in HQ 965794, subheading 8215.99.45, HTSUS, covers spoons and ladles without handles, parallel to the provision for forks without handles under subheading 8215.99.22, HTSUS.
HOLDING:
By application of GRI 1, spoons with handles of precious metal are classified in heading 7114, HTSUS, as: “Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal:…”, and provided for under subheadings 7114.11.30, 7114.11.40, 7114.19.00, and 7114.20.00, HTSUS.
EFFECT ON OTHER RULINGS:
HQ 965794 (September 30, 2002) is hereby modified by striking from the ruling a sentence found within the final paragraph of the LAW AND ANALYSIS section, on page 3, and which reads as follows:
Spoons with handles consisting of something other than stainless steel, other base metals, or non-metal, such as precious metal, are classifiable in subheading 8215.99.45, HTSUS.
This modification does not otherwise affect any aspect of HQ 965794. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division