June 7, 2006 CBP Bulletin Notice on Certain Stainless Steel Measuring Spoons
In the June 7, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 24), CBP issued notices modifying three classification rulings and revoking one classification ruling on certain stainless steel measuring spoons. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions.
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According to CBP, these modifications and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after August 6, 2006. CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation or Modifications of Four Classification Rulings
Certain stainless steel measuring spoons. At issue are different types of stainless steel measuring spoons. Some of the stainless steel measuring spoons are part of products or sets packaged together. (See CBP's notice for further description of the different types of measuring spoons at issue.)
CBP is issuing HQ 968080 in order to revoke NY B86306; in addition, CBP is issuing HQ 968081 and HQ 968163 in order to modify NY J87441 and NY J87521, and NY E82964, respectively. In each of the rulings, CBP is reclassifying the measuring spoons under HTS 7323.93.0060 as other stainless steel kitchenware; rather than under 8215.99.3000 as "spoons and ladles: with stainless steel handles: spoons valued under 25 each."
CBP explains that HTS heading 7323 provides for "Table, kitchen or other household articles and parts thereof, of iron or steel." CBP contends that the measuring spoons are made of iron or steel and are kitchen or household articles; therefore, they are prima facie classifiable in HTS 7323. In addition, Explanatory Note (EN) 73.23 provides in pertinent part that HTS 7323 provides for a group that comprises a wide range of iron or steel articles, which among other things, includes kitchen type capacity measures.
Furthermore, CBP notes that although "spoons" is an eo nomine provision, "spoons" covers many disparate items and that not every article with spoon-like features can be classified as a spoon. Conversely, CBP finds that "kitchen or other household articles" is best described as a use provision because the defining feature of such articles is implied by their use.
As a result, based on the exemplars of EN 73.23 and consistent with other CBP classification rulings on measuring spoons of plastic, CBP opines 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. Thus, CBP finds that the measuring spoons are classified under HTS 7323.
(CBP notes that the new classification for the subject measuring spoons under HTS 7323.93.0060 is a change from the proposed classification in HTS 7323.99.9030.)
new: HTS 7323.93.0060, 2%; previous: 8215.99.3000, 14%.
(See ITT's Online Archives or 04/25/06 news, 06042535, for BP summary of the proposed rulings on the subject spoons.)
June 7, 2006 CBP Bulletin (Vol. 40, No. 24) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_06072006_no24/