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NY N019945

November 29, 2007



TARIFF NO.: 7323.99.9030

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P. O. Box 1199
Williston, VT 05495

RE: The tariff classification of a spoon rest/utensil holder from China

Dear Ms. Ramsey:

In your letter dated November 8, 2007, you requested a tariff classification ruling.

The sample you submitted is a combination spoon rest and utensil holder made of iron and porcelain (item number 63840). One side of the article is a round container made of iron wire that will be used to store kitchen utensils. The holder portion measures approximately 6.6 inches in height and 4 inches in diameter. Its iron mesh base rests on two ball feet. Permanently attached to the utensil holder is a vertical spoon rest. The spoon rest has an iron wire frame that supports a removable 4-inch diameter porcelain dish. The food-covered end of the spoon or other utensil will be placed on the porcelain dish with its handle resting vertically in a slot in the iron wire frame.

The applicable subheading for the spoon rest/utensil holder will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 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 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 Ann Taub at 646-733-3018.


Robert B. Swierupski

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