L80982 L8 Ruling Active

The tariff classification of a ceramic spoon rest with metal stand from China

Issued December 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6911.10.4100

Headings: 6911

Product description

A photograph depicting the item you wish to import was submitted with your ruling request. The subject article, identified as “Double Spoon Rest” – item number 23130, consists of a two, round-shaped, ceramic (porcelain) spoon rests and a vertical metal stand. The article is designed to accommodate two spoons of various sizes at once. You indicated in your letter that this product is sold to mail order catalogues, which in turn sells the product to consumers.

CBP rationale

The applicable subheading for the ceramic spoon rest, item number 23130, will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware…of porcelain or china…spoons and spoon rests.

Full text

NY L80982 December 3, 2004 CLA-2-69:RR:NC:1:126 L80982 CATEGORY: Classification TARIFF NO.: 6911.10.4100 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a ceramic spoon rest with metal stand from China Dear Ms. Marcoux: In your letter dated November 12, 2004, you requested a tariff classification ruling. A photograph depicting the item you wish to import was submitted with your ruling request. The subject article, identified as “Double Spoon Rest” – item number 23130, consists of a two, round-shaped, ceramic (porcelain) spoon rests and a vertical metal stand. The article is designed to accommodate two spoons of various sizes at once. You indicated in your letter that this product is sold to mail order catalogues, which in turn sells the product to consumers. The applicable subheading for the ceramic spoon rest, item number 23130, will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware…of porcelain or china…spoons and spoon rests. The rate of duty will be 6.3 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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