The tariff classification of corn holders from China.

N243858 July 19, 2013 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8215.99.5000 Mr. Jimmy Ting Great World Customs Service 218 Littlefield Avenue South San Francisco, CA 94080 RE: The tariff classification of corn holders from China. Dear Mr. Ting: In your letter dated June 5, 2013, on behalf of JLR Gear, you requested a tariff classification ruling. The items under consideration are described as single prong corn cob holders. You have stated that the interior of each corn holder is made of polypropylene and the exterior is made of stainless steel. They each measure 66 mm in length and 18 mm each in diameter. The applicable subheading for the single prong corn holders will be 8215.99.5000, 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: other (including parts). The rate of duty will be 5.3% 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 Anthony Grossi at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division