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NY 816127

November 22, 1995

CLA-2-82:R:N4:119 816127


TARIFF NO.: 8215.99.5000; 4202.92.9025

Ms. Michele M. Walker
1165 Maple Street, #J
Arroyo Grande, CA 93420

RE: The tariff classification of Fork/Spoon Combination Article (Splayd) from Australia and Korea

Dear Ms. Walker:

In your letters dated September 12 and October 19, 1995 you requested a tariff classification and marking ruling.

The articles to be imported are stainless steel fork/spoon combination utensils (marketed under the name Splayd) and a gift box. The Splayd is a one-piece all stainless steel utensil consisting of a 5-inch handle and a 2-inch rectangular head. The front half of the head is a 4-tine fork while the back half is shaped to form a partial spoon bowl. The sides of the head are ground to a dull edge that could be used to cut soft food items such as cheeses. The gift box is 7 7/8 inches long, 4 1/4 inches wide and 1 1/2 inches high and has a hinged top. Inside the box there are six twin slots to hold six Splayds.

The composition of the box is stated in your letter as follows: Steel case covered with random acrylic pile laid on cotton substraight, interior 100% acetate satin and random acrylic pile flock laid on cardboard. All the textile material used in the covering of the box (inside and outside) is shipped in bulk (rolls of 54 inches by 100 yards to Australia where it is cut to size.

In the first shipment, the Splayds will be imported from Australia packed in the gift box. In that instance, based on section 5(a) of the General Rules of Interpretation, the gift box will be classified with the Splayds.

In subsequent shipments, the Splayds will be manufactured in Korea and shipped separately to the United States. The boxes will continue to be manufactured in Australia and also shipped separately to the United States.

The applicable subheading for the Splayds, imported separately or in the gift boxes, will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be 5.3 percent.

The applicable subheading for the gift box when imported separately will be 4202.92.9025, HTS, which provides for Trunks, suitcases... cutlery cases... of textile materials... or wholly or mainly covered with such materials... other. The duty rate will be 19.8 percent.

The gift box falls within textile category designation 670. Since the article is to be fabricated in Australia of textile fabrics cut in Australia, no quota or visa restrictions currently apply.

Due to the changeable nature of international textile trade agreements, you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In regard to the country of origin marking of the product, you indicated that the gift box would be marked "Proudly Made in Australia". This marking is not acceptable since it could mislead the ultimate purchaser into thinking that the cutlery is also made in Australia. A marking such as "Cutlery made in Korea -- Box made in Australia" would be more appropriate.

Since after the first trial shipment the merchandise is to be repacked after importation, the certification procedures of Section 134.26 of the Customs Regulations will have to be followed. A sample of the markings to be used should be submitted to the Import Specialist at the intended port of entry for approval.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.


Roger J. Silvestri

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