CLA-2-82:S:N:N3:119 883095
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: The tariff classification of corn skewers and a corn server
set from China and Taiwan
Dear Mr. Liberati:
In your letter dated February 17, 1993, you requested a
tariff classification ruling on behalf of Liss Brothers Inc.,
Philadelphia, PA.
Two samples have been submitted. One consists of six corn
skewers on a blister card and the other is a set consisting of
four corn skewers and two plastic platters also packed on a
blister card. The corn skewers have plastic handles and two
metal prongs. The platters are 9 3/4 inches long and simulate
the shape of an ear of corn.
The sample consisting of platters and skewers is a set with no
essential character and is therefore classifiable under the
heading which occurs last in numerical order. See General Rules
of Interpretation 3(c) of the Tariff Schedule of the United
States.
The applicable subheading for both the corn skewers and the
corn server set will be 8215.99.2000, Harmonized Tariff Schedule
of the United States (HTS), which provides for forks with rubber
or plastic handles. The rate of duty will be 0.5 cent each plus
3.2 percent.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport