The tariff classification of a plastic and stainless steel spoon from China

N259562 December 19, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kristina A. Schmitt NUK USA 728 Booster Blvd Reedsburg, WI 53959 RE: The tariff classification of a plastic and stainless steel spoon from China Dear Ms. Schmitt: In your letter dated November 24, 2014, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as an infant spoon, part number 91001567. The handle of the spoon is made of stainless steel and the bowl of the spoon is made of stainless steel that is completely coated or covered with polypropylene (PP) plastic material. The bowl of the spoon is small enough to easily fit into a baby’s mouth and the plastic coating or covering is designed to create a gentler surface for the baby’s teeth and gums. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic surface of the bowl of the spoon is the only surface that comes in contact with the baby’s mouth as well as the only surface that comes in contact with food. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for part number 91001567 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division