CLA-2-82:OT:RR:NC:1:118
Ms. Linda Huetger
Frankford Candy LLC
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of teaspoons from China.
Dear Ms. Huetger:
In your letter dated June 19, 2012, you requested a tariff classification ruling.
The sample you have submitted, model number S40197, is a stainless steel teaspoon with a plastic handle. You have stated that the spoons will be imported in bulk and upon importation will be added to an ice cream set.
The applicable subheading for the stainless steel teaspoons will be 8215.99.4060, Harmonized Tariff Schedule of the United States (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.
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 the National Import Specialist at (646) 733-3021.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division