The tariff classification of stainless steel measuring spoons from China

N273824 April 5, 2016 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Pilar Dorfman E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of stainless steel measuring spoons from China Dear Ms. Dorfman: In your letter dated March 9, 2016, on behalf of CLP FPG Inc, you requested a tariff classification ruling. The submitted illustration depicts an item identified as measuring spoons. The item consists of four spoons that are made of stainless steel and attached to a ring. The item is designed to be used in the kitchen for measuring food ingredients. You have suggested that this item is correctly classified in subheading 8215.99.3500. However, we do not agree that this item is correctly classified in the subheading that you have suggested. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN 73.23 explains that the articles of heading 7323, HTSUS, are used for kitchen, table and household purposes, and include "kitchen type capacity measures". Since a measuring spoon is not a tool with a working edge or surface that is used to eat, stir or serve food but is designed to be used for capacity measurement, these measuring spoons are correctly classified in heading 7323. See Headquarters Ruling Letters (HQ) 968080 and 968081, both dated May 19, 2006. The applicable subheading for the measuring spoons will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …kitchen …articles …of … steel …: other: of stainless steel…cooking and kitchen ware: other: kitchen ware. The rate of duty will be 2 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division