CBP Ruling N091541 — The tariff classification of kitchenware from China

Tariff classification

Headings: 4419

Product description

A photograph of the kitchen utensils numbered 1 to 8 was submitted. The products in question are eight bamboo kitchen utensils. They are 12” long and approximately 2.5” wide at the working end. Item #1 is a salad fork, item #2 is a slotted salad fork server, item #3 is a slotted spoon, item #4 is a slotted salad server, item #5 is a slotted spatula, item #6 is a spoon, item #7 is a solid spatula, and item #8 is a solid salad server. Chapter 44, Note 6, Harmonized Tariff Schedule of the United States (HTSUS) states as follows: Subject to note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this chapter applies also to bamboo and other materials of a woody nature. The subject utensils are considered tableware and kitchenware, of wood, provided for under heading 4419, HTSUS.

CBP rationale

The applicable subheading for the bamboo forks (items #1 and #2) and the bamboo spoons (items #3 and #6) will be 4419.00.4000, (HTSUS), which provides for tableware and kitchenware, of wood: forks and spoons. The applicable subheading for the bamboo slotted salad server, slotted spatula, solid spatula, and the solid salad server (items #4, #5, #7, and #8) will be 4419.00.8000, (HTSUS), which provides for tableware and kitchenware, other.

Full text

N091541 February 12, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.4000, 4419.00.8000 Ms. Catherine Di Ruifa Home Products Co. 123 Minjiang Rd. Harbin, China 150001 RE: The tariff classification of kitchenware from China Dear Ms. Di: In your letter dated January 20, 2010, you requested a tariff classification ruling on various kitchen utensils: spoons, forks, and spatulas made of bamboo. A photograph of the kitchen utensils numbered 1 to 8 was submitted. The products in question are eight bamboo kitchen utensils. They are 12” long and approximately 2.5” wide at the working end. Item #1 is a salad fork, item #2 is a slotted salad fork server, item #3 is a slotted spoon, item #4 is a slotted salad server, item #5 is a slotted spatula, item #6 is a spoon, item #7 is a solid spatula, and item #8 is a solid salad server. Chapter 44, Note 6, Harmonized Tariff Schedule of the United States (HTSUS) states as follows: Subject to note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this chapter applies also to bamboo and other materials of a woody nature. The subject utensils are considered tableware and kitchenware, of wood, provided for under heading 4419, HTSUS. The applicable subheading for the bamboo forks (items #1 and #2) and the bamboo spoons (items #3 and #6) will be 4419.00.4000, (HTSUS), which provides for tableware and kitchenware, of wood: forks and spoons. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the bamboo slotted salad server, slotted spatula, solid spatula, and the solid salad server (items #4, #5, #7, and #8) will be 4419.00.8000, (HTSUS), which provides for tableware and kitchenware, other. The rate of duty will be 3.2 percent ad valorem. The subject tableware and kitchenware may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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