N021769 N0 Ruling Active

The tariff classification of a Kids Travel Fork and Spoon Set from Thailand.

Issued January 14, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8215.99.2000, 8215.20.0000

Headings: 8215

Product description

You have described the item as a Kids Travel Fork and Spoon Set, item number A003EA00841. The set consists of a stainless steel fork and spoon with plastic handles. The length of the fork is 5.5” and the length of the spoon is 5.25”. The items are packaged in a 6” x 3.25” x 1” polypropylene travel case. You have stated that the interior of the travel case has grooves to hold the cutlery in place.

CBP rationale

The applicable subheading for the kids travel fork and spoon set, model number A003EA00841, will be 8215.20.0000, 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 sets of assorted articles.

Full text

N021769 January 14, 2008 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8215.20.0000 / 8215.99.2000 Mr. Troy D. Crago Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Kids Travel Fork and Spoon Set from Thailand. Dear Mr. Crago: In your letter dated January 10, 2008, you requested a tariff classification ruling. You have described the item as a Kids Travel Fork and Spoon Set, item number A003EA00841. The set consists of a stainless steel fork and spoon with plastic handles. The length of the fork is 5.5” and the length of the spoon is 5.25”. The items are packaged in a 6” x 3.25” x 1” polypropylene travel case. You have stated that the interior of the travel case has grooves to hold the cutlery in place. The applicable subheading for the kids travel fork and spoon set, model number A003EA00841, will be 8215.20.0000, 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 sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of duty for the fork, 0.5¢ each + 3.2% ad valorem under 8215.99.2000, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8215.99.2000. The specific rate (0.5¢ each) applies to each piece in the set. 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

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 →