The tariff classification of a serving spoon from China.

N020824 December 20, 2007 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8215.99.4060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a serving spoon from China. Dear Mr. Crago: In your letter dated December 11, 2007, on behalf of Walgreens, you requested a tariff classification ruling. You describe item number A038IA00902 as a 13 inch long serving spoon. You state that the serving spoon is made of a brushed stainless steel finish with a handle that is composed of 75% rubber and 25% stainless steel. The rubber covers the sides and back of the handle as well as the finger grips on the front. The applicable subheading for the serving spoon will be 8215.99.4060, 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: spoons and ladles: with base metal (except stainless steel) or nonmetal handles: other. The rate of duty will be 5% ad valorem. In considering the classification of the serving spoon we note that it is not fully described by a single subheading, therefore, the article cannot be classified in subheading 8215.99.4500, HTSUS, as suggested. The handle is a composite good, consisting of different materials (stainless steel and rubber). Since the handle is made up of two materials and is described by two subheadings, classification is based upon General Rule of Interpretation (GRI) 3. Since the rubber is the primary material of the handle and provides the gripping area, the rubber portion of the handle imparts the essential character of the spoon. Accordingly, the correct classification for this spoon is 8215.99.4060, HTSUS, pursuant to GRI 3(b). 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