CLA-2-82:RR:NC:N1:113 H82805
Mr. John Carrier
STK International
5500 E. Olympic Blvd.
Los Angeles, CA 90022
RE: The tariff classification of corn holders from China.
Dear Mr. Carrier:
In your letter dated June 18, 2001, you requested a ruling on tariff classification.
The sample you provided is a set of 16 corn holders. The corn holders are utensils with two prongs or tines, used in the serving and eating of food, in this case, of ears of corn (maize). Thus, they are by definition specialized forks. Their handles are of yellow plastic and shaped to resemble ears of corn. Each holder measures 2 ½ inches.
The applicable subheading for this product will be 8215.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for forks. with rubber or plastic handles. The general rate of duty will be 0.5 cents each [holder] plus 3.2 percent ad valorem. In Import Associates of America and Fraser's, Inc. v. United States, C.D. 3439 (May 1, 1968), the court held that a "specific duty is to be assessed on each article in the set."
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division