The tariff classification of kitchen tools from Taiwan andChina.
Issued June 2, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8211.92.2000, 8205.51.3030
Product description
described as follows: 1) Pizza Wheel - made of stainless steel affixed to a rubber handle used to cut pizza pies. It is made in Taiwan. 2) Swivel Peeler - made of steel affixed to a rubber handle and used to peel fruit and vegetables. It is made in Taiwan. 3) Grater - made of steel affixed to a rubber handle and used to grate cheese. It is made in China.
CBP rationale
The applicable subheading for the pizza cutter and the grater will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools and parts thereof: of iron or steel: kitchen and table implements. The applicable subheading for the swivel peeler will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades, and parts thereof: with rubber or plastic handles: kitchen and butcher knives.
Full text
NY 809925 June 2, 1995 CLA-2-82:S:N:N3:115 809925 CATEGORY: Classification TARIFF NO.: 8205.51.3030; 8211.92.2000 Mr. Richard Roster A.V. Reiley International Ltd. 1555 N. Michael Dr. Wood Dale, IL 60191 RE: The tariff classification of kitchen tools from Taiwan and China. Dear Mr. Roster: In your letter dated May 1, 1995, you requested a tariff classification ruling. The subject items are described as follows: 1) Pizza Wheel - made of stainless steel affixed to a rubber handle used to cut pizza pies. It is made in Taiwan. 2) Swivel Peeler - made of steel affixed to a rubber handle and used to peel fruit and vegetables. It is made in Taiwan. 3) Grater - made of steel affixed to a rubber handle and used to grate cheese. It is made in China. The applicable subheading for the pizza cutter and the grater will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools and parts thereof: of iron or steel: kitchen and table implements. The duty rate will be 5% ad valorem. The applicable subheading for the swivel peeler will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades, and parts thereof: with rubber or plastic handles: kitchen and butcher knives. The duty rate will be 1 cents each + 5.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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