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NY B86810




June 23, 1997

CLA-2-73:RR:NC:MM:113 B86810

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0080

Mr. Christopher J. Callahan
Katten, Muchin & Zavis
525 Monroe Street
Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of plastic-coated spoons from China

Dear Mr. Callahan:

In your letter dated June 18, 1997, on behalf of Gerber Products Company, you requested a tariff classification ruling.

The merchandise consists of two spoons, a 5 1/4 inch spoon with an oblong bowl and a 4 1/2 inch spoon with an oblong bowl.. Both are made of stainless steel. Each spoon is to be used for young children, and the bowl of each spoon will be coated with PVC for safety. Thus neither spoon has a working edge, working surface nor other working part of base metal.

The applicable subheading for the plastic-coated spoons will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles other, of stainless steel, other. The rate of duty will be 2.6 percent 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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