CLA-2-82:OT:RR:NC:N4:415
Mr. Dylan A. LeBlanc
Grill Shark
600 Victoria Road New Scotland, NB E1G 3L5 Canada
RE: The tariff classification of a BBQ multi-feature spatula from Vietnam.
Dear Mr. LeBlanc:
In your letter dated February 16, 2023, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as a BBQ multi-tool. It is made from stainless-steel and measures 18 inches in length by five inches in width by two inches in height. This article holds the overall appearance of a spatula. The handle includes a bottle opener at the end. The blade of the spatula is shaped so the front edge can be used as a grill cleaner/scraper, one side is sharpened to be used for cutting, and the other side has teeth to function as a tenderizer. Due to its appearance and its principal function as a spatula, we hold the opinion it would be classified under heading 8215, General Rule of Interpretation 3(b) noted.
The applicable subheading for this BBQ multi-feature spatula will be 8215.99.5000 Harmonized Tariff Schedule of the United States (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.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division