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N301242 N3 Ruling Active

The tariff classification of an ice cream scoop from China.

Issued November 5, 2018 by U.S. Customs and Border Protection.

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N3 N301242 (November 5, 2018)

Tariff classification

HTS codes: 8215.99.5000

Headings: 8215

Product description

The article under consideration is described as an ice cream spade scoop, item number CTG-00-ISS. The scoop is chrome plated zinc. The handle has a polypropylene core that is surrounded by thermoplastic rubber with a stainless steel cap on the end. It has a unique head, with flat edges and a deep recessed scoop, which is intended to aid in scooping frozen solid ice cream.

CBP rationale

The applicable subheading for the ice cream spade scoop, item number CTG-00-ISS, will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther: [o]ther: [o]ther (including parts).

Full text

N301242 November 5, 2018 CLA-2-82:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8215.99.5000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of an ice cream scoop from China. Dear Ms. Trotta: In your letter dated October 19, 2018, you requested a tariff classification ruling. A sample was provided and will be returned separately. The article under consideration is described as an ice cream spade scoop, item number CTG-00-ISS. The scoop is chrome plated zinc. The handle has a polypropylene core that is surrounded by thermoplastic rubber with a stainless steel cap on the end. It has a unique head, with flat edges and a deep recessed scoop, which is intended to aid in scooping frozen solid ice cream. The applicable subheading for the ice cream spade scoop, item number CTG-00-ISS, will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther: [o]ther: [o]ther (including parts).” The column one, general rate of duty is 5.3 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 https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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