CLA-2-82:RR:NC:1:115 E86257

Mr. Philip Kwok
Lifetime Hoan Corporation
One Merrick Avenue
Westbury, NY 11590-6601

RE: The tariff classification of Spoons from China.

Dear Mr. Kwok:

In your letter dated August 24, 1999 you requested a tariff classification ruling.

Two samples 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.

The samples will be returned as per your request.

The applicable subheading for the Spoons will be 8215.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons and ladles: Other. The rate of duty will be Free.

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 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division