CLA-2-82:RR:NC:N1:118 M80883
Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a stainless steel melon baller, zester, and corer, a set of stainless steel skewers with rack, and a set of stainless steel grapefruit spoons, from China.
Dear Ms. Marcoux:
In your letter dated March 8, 2006, you requested a tariff classification ruling.
The merchandise is described as follows:
The “S/3 Stainless Steel Garnishing Set,” item 54000, is a 3 piece set comprised of an 18/8 stainless steel melon baller, zester, and corer. The melon baller measures 7” in length and 1 ½” in width, the zester measures 6” in length and 1 1/8” in width, and the corer measures 8” in length and ¾” in width.
The “S/6 Skewers and Rack,” item 54060, is a set of 6 stainless steel skewers with rack. The skewers measure 10 ¼” in length and the rack measures 9 ½” in length, 5” in width, and 1 ½” in height.
The “S/8 Grapefruit Spoons,” item 54340, is a set of 8-18/0 stainless steel grapefruit spoons with serrated bowls. Each spoon measures 6 ¼” in length and 1 1/8” in width. Each grapefruit spoon is valued under 25¢ each.
The applicable subheading for the stainless steel melon baller, zester, and corer will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem.
The applicable subheading for the stainless steel skewers and rack will be 7323.99.7000, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: other: other: not coated or plated with precious metal: other: cookingware. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the set of stainless steel grapefruit spoons will be 8215.99.3000, 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: other: spoons and ladles: with stainless steel handles: spoons valued under 25¢ each. The rate of duty will be 14% ad valorem.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division