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NY N021348

January 16, 2008



TARIFF NO.: 8210.00.0000

Ms. Carolyn Leski
BCB International
After Entry Department
1010 Niagara Street
Buffalo, NY 14213-1501

RE: The tariff classification of ice cream and cookie dough scoops from China.

Dear Ms. Leski:

In your letter dated December 20, 2007, on behalf of Robinson Home Products, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.

The submitted samples are stainless steel hand held mechanical scoops. The ice cream scoop has a 3 oz. capacity and the cookie dough scoop holds 1 tablespoon. Each scoop contains a curved metal band within the scoop which is activated by squeezing the handle of the ice cream scoop or the button on the cookie dough scoop. A bar moves along the serrated wheel/gear activating the band which moves from one end to the other, clearing the contents of the scoops.

The applicable subheading for the mechanical ice cream and cookie dough scoops will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. The rate of duty will be 3.7% ad valorem.

Consideration was given to classifying these scoops within 8215.99.5000, HTSUS. The ice cream and cookie dough scoops that were submitted are considered mechanical. Subheading 8215.99.5000, HTSUS, would be appropriate for ice cream and dough scoops that are non-mechanical. Subheading 8205.51.3030, HTSUS, was also reviewed as a possibility, however, heading 8205 would only receive consideration if the item is not classifiable elsewhere.

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.


Robert B. Swierupski

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