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April 22, 1999

CLA-2-73:RR:NC:MM:113 E80037

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0060; 4419.00.4000

Mr. Tony Collini
John S. Connor, Inc.
The World Trade Center
401 E. Pratt St., Suite 700
Baltimore, MD 21202

RE: The tariff classification of a spoon and spoon rest from Hong Kong

Dear Mr. Collini:

In your letter dated March 23, 1999, on behalf of U.S. Nordic Import & Export Co., you requested a tariff classification ruling.

The merchandise is a wooden spoon and a stainless steel spoon rest packed together in a carton. The spoon rest consists of a wire stand holding a removable dish. The stand is approximately 7 inches high and the dish is 3.5 inches in diameter.

The applicable subheading for the spoon rest will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), 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.

The applicable subheading for the spoon will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood, forks and spoons. The rate of duty will be 5.3 percent ad valorem.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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