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The tariff classification of spoons from the United Kingdom.
Issued January 7, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D86420 (January 7, 1999)
Tariff classification
HTS codes: 8215.99.4500
Headings: 8215
Product description
The spoons are made of base metal with large rubber grip handles. The spoons are specially designed for people with physical disabilities or blindness.
CBP rationale
The applicable subheading for the Supergrip spoons will be 8215.99.4500, Harmonized Tariff 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, Spoons and Ladles, Other.
Full text
NY D86420 January 7, 1999 CLA-2-82:RR:NC:115 D86420 CATEGORY: Classification TARIFF NO.: 8215.99.4500 Mr. Robert L. Gardenier M.E.Dey & Co. 5007 South Howell Avenue P.O. Box 37165 Milwaukee, Wisconsin 53237-0165 RE: The tariff classification of spoons from the United Kingdom. Dear Mr. Gardenier: In your letter dated December 29, 1998 you requested a tariff classification ruling on behalf of your client Smith & Nephew Inc. Rehab Div. The samples submitted (style A703-205) is a Supergrip Bendable Utensil, (style A703-200) is a Supergrip Utensil, Teaspoon. The spoons are made of base metal with large rubber grip handles. The spoons are specially designed for people with physical disabilities or blindness. The applicable subheading for the Supergrip spoons will be 8215.99.4500, Harmonized Tariff 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, Spoons and Ladles, Other. The rate of duty will be free. 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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