CLA-2-82:RR:NC:1:119 B86306

Ms. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of a measuring spoon set from Taiwan

Dear Ms. Young:

In your letter dated June 3, 1997 you requested a tariff classification ruling on behalf of Meijer Inc., 2929 Walker Road, Grand Rapids, MI 49504.

The merchandise to be imported is a set of four stainless steel measuring spoons graduated in size from 1/4 teaspoon to 1 tablespoon. Based on the breakdown you furnished, all four spoons are valued under 25 cents each.

The applicable subheading for the measuring spoon set will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons and ladles: with stainless steel handles: spoons valued under 25 cents each. The rate of duty will be 15.2 percent.

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 Jacques Preston at 212-466-5488.

The sample is being returned to your office as requested.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division