CLA-2-82:OT:RR:NC:N4:415
Mr. Eric J. Shumaker
Steelite International USA, Inc.
154 Keystone Drive
New Castle, PA 16117
RE: The tariff classification for titanium coated stainless steel spoons from China.
Dear Mr. Shumaker:
In your letter dated October 19, 2017, on behalf of Steelite International USA, Inc., you requested a tariff classification ruling.
There were three different styles of spoons provided for review. The spoons are all considered table spoons made of 18/10 stainless steel and coated in titanium to provide a unique colored finish.
Item number 5561J003 is an oval bowl soup / dessert spoon in the Yuki pattern within the La Tavola brand. This spoon is in the gold titanium finish.
Item number 5299S003 is an oval soup / dessert spoon in the Baguette pattern within the Worthy, Noble and Kent brand. This spoon is in the brushed bronze titanium finish.
Item number 5538J002 is a round bowl soup spoon in the New Wave pattern within the La Tavola brand. This spoon is in the black titanium finish.
In your request, you wanted to know if the classification of 8215.99.4500 would apply to these spoons. This subheading applies to spoons that the handle is neither stainless steel, base metal, nor nonmetal. As titanium is considered a base metal, this subheading is not applicable.
As the griping surface of the handles is coated with titanium, the applicable subheading for these spoons, item numbers 5561J003, 5299S003, and 5538J002, will be 8215.99.4030, 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: [s]poons and ladles: [w]ith base metal (except stainless steel) or nonmetal handles: [t]ablespoons and table ladles.” The column one, general rate of duty is 5 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 on World Wide Web 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