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NY N003650

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November 30, 2006

CLA-2-82:RR:NC:N1:118

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.99.5000

Ms. Yolanda S. Massey
Michaels®
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of a metal scoop from China.

Dear Ms. Massey:

In your letter dated November 17, 2006, you requested a tariff classification ruling.

The submitted sample, a Monster Scoop™, is described as a metal scooper with plastic handle. You state that it is used to clean pumpkins prior to decorating. The metal scoop portion measures approximately 5 ½” x 2 ½” and has a pointed tip and serrated edges.

The applicable subheading for the metal scooper 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.

Consideration was given to classifying this article under 8201.90.6000 and 8205.51.3060, HTSUS, as you suggested. However, the metal scooper is not of the class or kind of merchandise that fits into heading 8201 or heading 8205.

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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 8201.90.60 - Base metal hand tools of a kind used in agriculture, horticulture or forestry nesoi, and base metal parts thereof
• Tariff No.: 8205.51.30 - Iron or steel household handtools (o/than carving & butcher steels), and base metal parts thereof
• Tariff No.: 8215.99.50 - Base metal skimmers/cake-servers/butter-knives/sugar tongs & similar kitchen or tableware, & base metal parts (incl. pts. of forks/spoons)