CLA-2-73:RR:E:NC:N1:113

Mr. Christopher Garcia
Kuehne & Nagel, Inc.
8200 Boggy Creek Road, Suite 600
Orlando, FL 32824

RE: The tariff classification of a pot clip from China

Dear Mr. Garcia:

In your letter dated January 25, 2007, on behalf of Trudeau Corporation, you requested a tariff classification ruling.

The merchandise is a pot clip made of stainless steel and silicon. The clip is used in the kitchen to hold a spoon over a pot on the stove without dripping. The stainless steel clip portion fastens to the pot and the silicon-coated, stainless steel, double hook portion supports a spoon. Your letter indicates that the clips will either be imported singly (item number 05151038CS) or in boxes of 12, varying only in color (item number 05151638CS).

The applicable subheading for the pot clips will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent 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 C.F.R. 177).

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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division