The tariff classification of the S’moro® from China

NY M84614 July 18, 2006 CLA-2-73:RR:NC:N1:113 M84614 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Violet Ostrowski RF International, LTD 300 Park Boulevard, Suite 155 Itasca, IL 60143 RE: The tariff classification of the S’moro® from China Dear Ms. Ostrowski: In your undated letter, received in this office on June 22, 2006, on behalf of the Boy Scouts of America, you requested a tariff classification ruling. The sample you submitted is called the S’moro®, a 32-inch long, hand-held utensil used to make “s’mores” over a campfire. “S’mores” are a snack food made of Graham crackers, melted chocolate, and toasted marshmallows. The S’moro® is made of a steel skewer with an attached steel box, and a wooden handle. The open wire grid box is 3 inches square and 1 inch deep. It is located about 6 inches from the tip of the utensil. The box will be filled with chocolate squares between two crackers, and then latched closed. Marshmallows are placed on the skewer tip to be toasted over the fire. While the marshmallows brown, the heat warms the crackers and melts the chocolate. Using an oven mitt, the crackers and chocolate are removed from the box and cupped around the marshmallows to pull them off the skewer. You suggest classification of this item under 8215.99.5000, HTSUS, 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, other, other. However, in order to be classified within Chapter 82, the article needs a metal blade working edge, surface or part. The applicable subheading for the S’moro® will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division