N343776

N343776 November 25, 2024 CLA-2-82:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8215.99.2400; 9903.88.15 Nina Zhuang Shenzhen Caroline Co., Ltd. No. 2018, Xuegang Road, Bantian, Longgang District Shenzhen, Guangdong 518000 China RE: The tariff classification of roasting sticks from China. Dear Ms. Zhuang: In your letter dated November 5, 2024, you requested a tariff classification ruling on behalf of your client, Dollar General Corporation. Images were submitted in lieu of a sample. The product under consideration is described as a two-pack of roasting sticks, SKU number 40716301. Each barbeque fork features two tines which, along with the neck, are constructed from stainless steel. The handle is made from rubber wood and there is a plastic cap between the handle and the neck of the fork. You indicate they are 12 inches in length, but the images appear to indicate they have telescoping necks. These forks are intended to be used to roast marshmallows. The applicable subheading for this two-pack of roasting sticks, SKU number 40716301, will be 8215.99.2400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther: [o]ther: [f]orks: [o]ther: [o]ther: [t]able forks (including table serving forks) and barbecue forks with wooden handles.” The column one, general rate of duty is 0.3 cents each plus 4.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8215.99.2400, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8215.99.2400, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division