CLA-2-82:OT:RR:NC:1:118
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a potato masher, soup ladle, solid spoon, skimmer and spaghetti server from China.
Dear Ms. Trotta:
In your letter dated July 15, 2010, you requested a tariff classification ruling. The samples you have submitted are being returned as requested.
You submitted five samples for review. Model numbers and descriptions of each item are as follows:
CTG-03-SMH – Potato Masher
CTG-03-SLD – Soup Ladle
CTG-03-SSS – Solid Spoon (approximately 12” long)
CTG-03-SSK – Skimmer
CTG-03-SPS – Spaghetti Server
The items are stainless steel with nylon handles.
The applicable subheading for model number CTG-03-SMH – Potato Masher will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem.
The applicable subheading for model number CTG-03-SLD – Soup Ladle will be 8215.99.4030, HTSUS, 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: spoons and ladles: with base metal (except stainless steel) or nonmetal handles: tablespoons and table ladles. The rate of duty will be 5% ad valorem.
The applicable subheading for model number CTG-03-SSS – Solid Spoon and model number CTG-03-SSK – Skimmer will be 8215.99.4060, HTSUS, 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: spoons and ladles: with base metal (except stainless steel) or nonmetal handles: other. The rate of duty will be 5% ad valorem.
The applicable subheading for model number CTG-03-SPS – Spaghetti Server will be 8215.99.5000, HTSUS, 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: other (including parts). The rate of duty will be 5.3% 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division