D81681 D8 Ruling Active

The tariff classification of a pumpkin and toy soldier spreader from China.

Issued August 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8215.99.5000

Headings: 8215

Product description

The samples are being returned as per your request.

CBP rationale

The applicable subheading for the pumpkin and toy soldier spreader will be 8215.99.50.00, HarmonizedTariff Schedule of the United States (HTS), 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.

Full text

NY D81681 August 27, 1998 CLA-2-82:RR:NC:115 D81681 CATEGORY: Classification TARIFF NO.: 8215.99.5000 Ms. Flora Yee WILLIAMS-SONOMA,INC. 3250 Van Ness Avenue San Francisco, CA 94109 RE: The tariff classification of a pumpkin and toy soldier spreader from China. Dear Ms. Yee: In your letter dated August 19, 1998 you requested a tariff classification. The samples submitted are a pumpkin spreader (Item number L4B 1H7) and is made up of a ceramic handle and a stainless steel blade and a toy soldier spreader made up of a resin handle and a stainless steel blade. The samples are being returned as per your request. The applicable subheading for the pumpkin and toy soldier spreader will be 8215.99.50.00, HarmonizedTariff Schedule of the United States (HTS), 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. The rate of duty will be 5.3% 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

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