The tariff classification of a metal teaspoon with plastic handle from Thailand.

PD C88584 June 26, 1998 CLA-2-82:FO:PR:CM:APD:C07 C88584 CATEGORY: Classification TARIFF NO.: 8215.99.4060 Kaewta Kaewpradit 7/1 Chaiyapurk Soi 7 Mau Ban Purksachard Sukapiban 3, BKK 10240 Thailand RE: The tariff classification of a metal teaspoon with plastic handle from Thailand. Dear Ms. Kaewpradit: In your letter dated April 27, 1998 you requested a tariff classification ruling. The product is a fancy metal teaspoon with a plastic handle. The applicable subheading for the fancy metal teaspoon will be 8215.99.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other spoons and ladles with handles of base metal or non metal. The rate of duty will be 5.5% ad valorem. Articles classifiable under subheading 8215.99.4060, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations , if the GSP is renewed. 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. Sincerely, Bonnie L. Lemert Area Port Director San Juan Port