L84165 L8 Ruling Active

The tariff classification of spreaders from China.

Issued May 9, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8215.99.5000

Headings: 8215

Product description

We are returning the sample as you have requested. Debbie Mumm’s® brand “Harvest Splendor” spreader set, item 300391, is a set of 4 spreaders with stainless steel blades and ceramic handles. The ceramic handles are in the shape of a turkey, squirrel, and two styles of scarecrows. The spreaders range in length from 4 7/8-5”. They are utilized for putting spreads on food products.

CBP rationale

The applicable subheading for the spreaders will be 8215.99.5000, 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: other (including parts).

Full text

NY L84165 May 9, 2005 CLA-2-82:RR:NC:N1:118 L84165 CATEGORY: Classification TARIFF NO.: 8215.99.5000 Ms. Joanne Harmon CVS/Pharmacy® One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of spreaders from China. Dear Ms. Harmon: In your letter dated April 14, 2005, you requested a tariff classification ruling. We are returning the sample as you have requested. Debbie Mumm’s® brand “Harvest Splendor” spreader set, item 300391, is a set of 4 spreaders with stainless steel blades and ceramic handles. The ceramic handles are in the shape of a turkey, squirrel, and two styles of scarecrows. The spreaders range in length from 4 7/8-5”. They are utilized for putting spreads on food products. The applicable subheading for the spreaders will be 8215.99.5000, 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: other (including parts). 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.). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →