The tariff classification of corn holders, spreaders, magnet and bottle opener from China.

NY D84430 November 30, 1998 CLA-2-82:RR:NC:115:D84430 CATEGORY: Classification TARIFF NO.8215.99.50,8205.51.30,8505.19.00 Ms. Molly Hsu Mr. Man Ltd. 1140 Broadway New York, N.Y. 10001 RE: The tariff classification of corn holders, spreaders, magnet and bottle opener from China. Dear Ms. Hsu: In your letter dated November 11, 1998 you requested a tariff classification ruling. The submitted samples are household articles that have a metal part attached to a calcium carbonate figurines. The items are a pastry pig speader (style #8047), a pastry pig corn holder (style #8045), a rooster bottle opener (style #9042), a rooster magnet (style 9044), a rooster corn holder (style #9045) and a rooster spreader (style 9047). The applicable subheading for the rooster magnet will be 8505.19.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Permanent magnets and articles intended to become permanent magnets after magnetization: Other. The rate of duty will be 4.9% ad valorem. The applicable subheading for the spreaders and corn holders will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 5.3% ad valorem. The applicable subject subheading for the rooster bottle opener will 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Household tools, and parts thereof: Of iron or steel: Kitchen and table implements. The rate of duty will be 4% ad valorem. 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division