CLA-2-82:RR:NC:1:115 C88203

Ms. Lynn O'Beirn
Four Star International Trading Company
3330 East 79th Street
Cleveland, Ohio 44127

RE: The tariff classification of a corn holder set from China.

Dear Ms. O'Beirn:

In your letter dated May 18, 1998 you requested a tariff classification ruling.

You have submitted sample #11145093H which consists of four pair of corn skewers made out of plastic and nickel plated steel prongs. The applicable subheading for the corn serving set will be 8215.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for [f]orks with plastic handles. The rate will be 0.5 cents each plus 3.2 percent ad valorem. 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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division