CLA-2-82:OT:RR:NC:N4:415
Traci Manuel
Virgo III, Ltd.
312 West Trenton Avenue
Morrisville, PA 19067
RE: The tariff classification of a stainless-steel tea scoop from China.
Dear Ms. Manuel:
In your letter dated October 10, 2024, you requested a tariff classification ruling.
Images were submitted in lieu of a sample.
The product under consideration is described as a stainless-steel scoop, item number 70077. It measures 4.5 inches in length by 1.5 inches in width and is intended to be used to scoop loose leaf tea. We note the scoop is not marked with the measurement, but you indicate it can hold one ounce. Additionally, it will be sold to a tea retailer packaged individually in a plastic bag.
In your submission, you wanted confirmation that this metal scoop is appropriately classified within subheading 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “… [h]ousehold tools, and parts thereof: [o]f iron or steel: [o]ther (including parts): [k]itchen and table implements.” However, we find it to be most similar to the kitchenware of heading 8215 and as such, it would be more specifically provided for within this heading.
The applicable subheading for this stainless-steel scoop, item number 70077, will be 8215.99.5000, HTSUS, which provides for “[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther: [o]ther: [o]ther (including parts).” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division