N004407 N0 Ruling Active

The tariff classification of Diet Dinnerware from China.

Issued December 22, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8215.99.4060, 8215.99.2000, 8531.80.0050

Headings: 8215, 8531

Product description

The submitted sample contains the following items: a metal table fork with a plastic handle incorporating a battery operated light feature, a metal teaspoon with a plastic handle incorporating a battery operated light feature and a signaling device, operated by a battery, with an indicator light. The lights flash from green to red to serve as a pacing aid for the eater. Each item operates independently from the other.

CBP rationale

The applicable subheading for the fork will be 8215.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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: forks: with rubber or plastic handles. The applicable subheading for the teaspoon will be 8215.99.4060, HTSUS, 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: with base metal (except stainless steel) or nonmetal handles: other. The applicable subheading for the signaling device will be 8531.80.0050, HTSUS, which provides for electric sound or visual signaling apparatus: other apparatus.

Full text

N004407 December 22, 2006 CLA-2-82:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8215.99.2000, 8215.99.4060, 8531.80.0050 Ms. Francene Hinds JAV International Corporation 500 Ocean Avenue East Rockaway, NY 11518-1325 RE: The tariff classification of Diet Dinnerware from China. Dear Ms. Hinds: In your letter dated December 11, 2006, you requested a tariff classification ruling. The submitted sample contains the following items: a metal table fork with a plastic handle incorporating a battery operated light feature, a metal teaspoon with a plastic handle incorporating a battery operated light feature and a signaling device, operated by a battery, with an indicator light. The lights flash from green to red to serve as a pacing aid for the eater. Each item operates independently from the other. The applicable subheading for the fork will be 8215.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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: forks: with rubber or plastic handles. The rate of duty will be 0.5¢ each + 3.2% ad valorem. The applicable subheading for the teaspoon will be 8215.99.4060, HTSUS, 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: with base metal (except stainless steel) or nonmetal handles: other. The rate of duty will be 5% ad valorem.   The applicable subheading for the signaling device will be 8531.80.0050, HTSUS, which provides for electric sound or visual signaling apparatus: other apparatus... other. The rate of duty will be 1.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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