CLA-2-82:RR:NC:1: 115 E88103
Mr. Philip Kwok
Lifetime Hoan Corporation
One Merrick Avenue
Westbury, NY 11590-6601
RE: The tariff classification of Spoons from China.
Dear Mr. Kwok:
As per your telephone call of October 6, 1999 you requested a tariff classification review of NY ruling E86257.
Two spoons were submitted Item #83364 is a slotted spoon and Item #83715 is a basting spoon. Both spoons are made of stainless steel and both have handles made of solid plastic material with partial stainless steel covering both sides. Non-slip grips of Santoprene rubber are added to both sides.
Both spoons were classified under subheading 8215.99.4500, HTS. Upon further review the classification for the Spoons of stainless steel with handles of solid plastic material will be 8215.99.5000.
The applicable subheading for the Spoons will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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(including parts.The rate of duty will be 5.3% ad valorem.
The samples will be returned as per your request.
In your telephone call of December 17, 1999 you inquired under what circumstances would the classification of the spoons fall under the subheading for stainless steel. If the handles are of stainless steel and valued under 25 cents each the subheading would be 8215.90.3000 and over 25 cents each the subheading would be 8215.35.0000. When the handles are a mixture of plastic and stainless steel the classification may have to be determined by value.
NY ruling E86257 is null and void and should not be used for entry purposes.
This ruling is being issued under the provisions of Part 177of 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 Melvyn Birnbaum at 212-637-7017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division