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N033542 N0 Ruling Active

The tariff classification of measuring spoons from China

Issued July 24, 2008 by U.S. Customs and Border Protection.

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N0 N033542 (July 24, 2008)

Tariff classification

HTS codes: 7323.93.0060

Headings: 7323

Product description

The merchandise is described as the Magnetic Stainless Steel Measuring Spoons, item number 10046188. The set of five measuring spoons range in size from 1/8 teaspoon to 1 tablespoon. Each spoon incorporates a magnet to keep the spoons together during storage.

CBP rationale

The applicable subheading for the measuring spoons will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Full text

N033542 July 24, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of measuring spoons from China Dear Ms. Davidson: In your letter dated July 11, 2008, you requested a tariff classification ruling. A sample of the items was submitted for our review. The merchandise is described as the Magnetic Stainless Steel Measuring Spoons, item number 10046188. The set of five measuring spoons range in size from 1/8 teaspoon to 1 tablespoon. Each spoon incorporates a magnet to keep the spoons together during storage. The applicable subheading for the measuring spoons will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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