The tariff classification and country of origin marking of ornamented wooden spoons from Poland via Great Britain.

NY C82799 January 12, 1998 CLA-2-44:RR:NC:SP:230 C82799 CATEGORY: Classification TARIFF NO.: 4419.00.4000 Mr. John Imbrogulio Nordstrom, Inc. A/P, Import Office P.O. Box 870 Seattle, WA 98111 RE: The tariff classification and country of origin marking of ornamented wooden spoons from Poland via Great Britain. Dear Mr. Imbrogulio: In your letter dated December 12, 1997, you requested a tariff classification and country-of-origin marking ruling. A sample was submitted and is being returned to you as requested. It is a functional wooden spoon, approximately 11 1/2 inches in length, with an ornamental ceramic "head" attachment on the end of its handle. The sample's ceramic ornament, which is about 1 1/2 inches in diameter and 1 1/4 inches high, is designed to resemble a chicken, but there will also be other versions representing ladybugs and various herbs. You indicate that the wooden spoon will be manufactured in Poland and sent to Great Britain, where the ceramic "head" (of British origin) will be affixed to it. The finished article will then be exported to the United States. Although the ceramic "head" is said to be of greater value than the spoon to which it is attached, we agree with your opinion that for tariff classification purposes the overall product remains essentially a wooden spoon. The ceramic component added in Britain imparts a decorative/novelty effect, but does not alter the article's basic nature and use as wooden kitchenware. Similarly, with respect to Customs marking requirements, we find that the operation in Great Britain does not effect a "substantial transformation" of the spoon, meaning that Poland remains its country of origin. Accordingly, the finished product (or, if applicable, its immediate container destined to reach the ultimate purchaser) should be marked with a phrase such as "Made in Poland," legibly and in a conspicuous place. The applicable subheading for the wooden spoons with ceramic "heads" will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchen-ware, of wood: forks and spoons. The rate of duty will be 5.3%. Although we have determined that the country of origin is Poland, a beneficiary developing country (BDC) for purposes of the Generalized System of Preferences (GSP), the instant merchandise will not be eligible for duty-free treatment under the GSP because it will not be imported into the U.S. directly from Poland, and does not appear to satisfy BDC value/cost requirements. The importation of this merchandise may be subject to regulations administered by the U.S. Food and Drug Administration (F.D.A.). Inquiries may be directed to that agency at the following location: U.S. Food & Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, SW Washington, D.C. 20204 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division