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The tariff classification of a sushi tray from Great Britain
Issued October 6, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87852 (October 6, 2005)
Tariff classification
HTS codes: 7323.93.0060
Headings: 7323
Product description
It measures approximately 10 inches by 9.5 inches. The stainless steel sleeve is used to serve the sushi. Inside the sleeve are two removable wooden boards with slots, each holding a pair of wooden chopsticks. The boards measure 9.5 inches long by 5 inches wide, and will be used as eating surfaces.
CBP rationale
a pair of wooden chopsticks. The boards measure 9.5 inches long by 5 inches wide, and will be used as eating surfaces. The applicable subheading for the sushi tray will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem.
Full text
NY L87852 October 6, 2005 CLA-2-73:RR:NC:N1:113: L87852 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Mr. Dean Ferguson UPS Supply Chain Solutions 2995 Wall Triana Highway B-4 Huntsville, AL 35824 RE: The tariff classification of a sushi tray from Great Britain Dear Mr. Ferguson: In your letter dated September 19, 2005, on behalf of 2JANE Company, you requested a tariff classification ruling. The sample you submitted is a sushi tray made of stainless steel and wood. It measures approximately 10 inches by 9.5 inches. The stainless steel sleeve is used to serve the sushi. Inside the sleeve are two removable wooden boards with slots, each holding a pair of wooden chopsticks. The boards measure 9.5 inches long by 5 inches wide, and will be used as eating surfaces. The applicable subheading for the sushi tray will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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