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NY F89291




July 27, 2000

CLA-2-73:RR:NC:N1:113 F89291

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0080

Ms. Jodi A. Leafer
Safety 1st, Inc.
Canton Commerce Center
45 Dan Road
Canton, MA 02021

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

Dear Ms. Leafer:

In your letter dated June 28, 2000, you requested a tariff classification ruling.

The sample you submitted is a pair of soft-grip, color-change infant spoons retail packaged together for sale (item number 27818). The spoons are made of stainless steel, and have oblong bowls coated with plastic and handles coated with a textured soft plastic. One is lavender in color, and the other is blue. When the spoons are used with hot food, the colored bowls turn white. The spoons are approximately 5.5 inches long. Neither spoon has a working edge, working surface nor other working part of base metal.

The applicable subheading for the spoons will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2 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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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