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HQ 968080




May 19, 2006

CLA-2 RR:CTF:TCM 968080 HkP

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0060

Meijer, Inc. c/o Ms. Kim Young
BDP International, Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: Classification of stainless steel measuring spoon set; revocation of NY B86306

Dear Ms Kim:

This is in reference to New York Ruling Letter (“NY”) B86306, dated June 18, 1997, in which the tariff classification of stainless steel measuring spoons was determined under the Harmonized Tariff Schedule of the United States (“HTSUS”). NY B86306 classified the spoons in heading 8215, HTSUS, which provides for: “ Spoons, forks, ladles, skimmers, cake-servers, fish knives, butter-knives, sugar tongs and similar kitchen or tableware”. We have reconsidered NY B86306 and have determined that the tariff classification of the measuring spoons is not correct.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation was published on April 12, 2006, in the Customs Bulletin, Volume 40, Number 16. No comments were received in response to this notice.

FACTS:

In NY B86306, the measuring spoons were described as “a set of four stainless steel measuring spoons graduated in size from ¼ teaspoon to 1 tablespoon. all four spoons are valued under 25 cents each.”

ISSUE:

Whether the stainless steel measuring spoons are classified in heading 7323, HTSUS, which provides for: “Table, kitchen or other household articles and parts thereof, of iron or steel”, or heading 8215, HTSUS, which provides for: “Spoons, forks, ladles, skimmers, cake-servers, fish knives, butter-knives, sugar tongs and similar kitchen or tableware.”

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.

The HTSUS provisions under consideration are as follows:

7323 Table, kitchen or other household articles and parts thereof, of iron or steel; : Other:
7323.93.00 Of stainless steel ..
Cooking and kitchen ware:
Other:
7323.93.0060 Kitchen ware ..

8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other:
Other:
Spoons and ladles:
With stainless steel handles:
Spoons valued under 25¢ each ..

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

We first consider classification in heading 7323, HTSUS, which provides for: “Table, kitchen or other household articles and parts thereof, of iron or steel.” Iron or steel measuring spoons are kitchen or household articles and are therefore, prima facie, classifiable in heading 7323, HTSUS. In addition, EN 73.23 provides in pertinent part, that:

This group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes;

The group includes:

Articles for kitchen use such as saucepans, steamers, pressure cookers, preserving pans, stew pans, casseroles, fish kettles; ; kitchen type capacity measures[.] (Original emphasis.)

However, EN 73.23 indicates that this heading is a “basket” provision, in that, merchandise may only be classified in this heading if not more specifically covered by any other tariff heading.

Next, we consider classification in heading 8215, HTSUS, which provides for: “Spoons, forks, ladles, skimmers, cake-servers, fish knives, butter-knives, sugar tongs and similar kitchen or tableware.” Explanatory Note 82.15 provides that:

This heading includes:

Spoons of all kinds including salt or mustard spoons. Table forks: carving forks, serving forks, cooks’ forks; cake forks; oyster forks; snail forks; toasting forks. Ladles and skimmers (for vegetables, frying, etc.) Slices for serving fish, cake strawberries, asparagus. Non-cutting fish knives and butter knives. Sugar tongs of all kinds (cutting or not), cake tongs, hors-d’oeuvre tongs, asparagus tongs, small tongs, meat tongs and ice tongs. Other tableware, such as poultry or meat grips, and lobster or unit grips.

The term “spoon” is not defined in the HTSUS or the ENs. A tariff term that is not defined in the HTSUS or in the ENs is construed in accordance with its common and commercial meaning. Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The Oxford English dictionary (www.askoxford.com) defines a spoon as “an implement consisting of a small, shallow bowl on a long handle, used for eating, stirring, and serving.”

“Spoons” is an eo nomine provision. An eo nomine provision is one that describes merchandise by a specific name that is well known in the trade, and includes all forms of the article as if each were provided for by name in the tariff provisions. Explanatory Note 82.15 states that heading 8215, HTSUS, covers “spoons of all kinds”. The Court of International Trade has stated that “[b]readth undermines specificity. Where an eo nomine provision encompasses more and more disparate items, almost without limit, it necessarily begins to lose its specificity.” Midwest of Canon Falls, Inc. v. United States, 20 C.I.T. 123, 130 (1996). In that case, the court was of the opinion that because the classification “dolls” covered many disparate items, the court could not “accept a blanket rule that every decorative article with some doll-like feature is simply a doll.” (quoting Russ Berrie & Co. v. United States, 76 Cust. Ct. 218, at 224-5, 417 F. Supp. 1035 at 1039). Id. So too, in the instant case, we are of the opinion that “spoons” covers many disparate items and that not every article with spoon-like features can be simply classified as a spoon.

Conversely, “kitchen or other household articles” is best described as a use provision because the defining feature of such articles is implied by their use. Additional U.S. Rule of Interpretation (a) states that, in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than by actual use) is to be determined is accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Explanatory Note 73.23 explains that the articles of heading 7323, HTSUS, are used for kitchen, table and household purposes, and include “kitchen type capacity measures”. Based on the exemplars of EN 73.23, we are of the opinion that the principal use of the class of goods to which the measuring spoons belong (kitchen articles) is kitchen use, and in particular, capacity measurement. In addition, we note that this approach is consistent with CPB’s classification of measuring spoons of plastic. See NY L85919, dated August 3, 2005; NY D87578, dated March 2, 1999; NY 808944, dated May 4, 1995; and, NY 888561, dated August 17, 1993.

HOLDING:

By application of GRI 1 and Additional U.S. Rule of Interpretation (a), HTSUS, we find that measuring spoons are classified in heading 7323, HTSUS, as “Table, kitchen or other household articles and parts thereof, of iron or steel”, and are specifically provided for in subheading 7323.93.0060, HTSUS, which provides for: “Table, kitchen or other household articles and parts thereof, of iron or steel; : Other: Of stainless steel: Cooking and kitchen ware: Other: Kitchen ware.”

The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

EFFECT ON OTHER RULINGS:

NY B86306, dated June 18, 1997, is hereby revoked. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director
Commercial and Trade Facilitation Division


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