CLA-2-82:RR:NC:1:115 C88204
Ms. Lynn O'Beirn
Four Star International Trading Company
3330 East 79th Street
Cleveland, Ohio 44127
RE: The tariff classification of a corn serving set from China.
Dear Ms. O'Beirn:
In your letter dated May 18, 1998 you requested a tariff
classification ruling.
You have submitted sample #11142414H which consists of four
corn shaped plastic trays and eight corn skewers made out of
plastic and nickel plated steel prongs.
The sample consisting of platters and skewers is a set with
no essential character and is therefore classified under the
heading that occurs last in numerical order (see General Rules of
Interpretation 3(c) of the Tariff Schedule of the United States).
The applicable subheading for the corn serving set will be
8215.99.2000, Harmonized Tariff Schedule of the United States (HTS),
which provides for [f]orks with plastic handles. The rate will be
0.5 cents each plus 3.2 percent ad valorem.
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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division