A80304 A8 Ruling Active

The tariff classification of kitchen articles from Hong Kong and Taiwan

Issued February 20, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7615.10.1000, 8205.51.3030, 3924.10.5000

Headings: 7615, 8205, 3924

Product description

The merchandise consists of five articles used in the kitchen. Item numbers 2800 and 2810 are nonstick, cast aluminum, pancake molds that can also be used as cookie cutters. One mold creates a heart shape, and the other, a bear or a rabbit. Item number 1260 is a plastic citrus peeler, and item number 2320 is a nylon whisk with a stainless steel handle. Item number 1680 is a stainless steel pastry blender, and item number 1301 is a stainless steel pizza cutter with a plastic handle. The country of origin of all articles is Taiwan, except the pastry blender, which is made in Hong Kong.

CBP rationale

The applicable subheading for the pancake molds will be 7615.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum. The applicable subheading for the peeler and whisk will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, other. The applicable subheading for the pastry blender and pizza cutter 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, other, kitchen and table implements.

Full text

NY A80304 February 20, 1996 CLA-2-76:RR:NC:GI:113 A80304 CATEGORY: Classification TARIFF NO.: 7615.10.1000; 3924.10.5000; 8205.51.3030 Mr. Richard Tomasek Phoenix International 712 N. Central Avenue Wood Dale, IL 60191 RE: The tariff classification of kitchen articles from Hong Kong and Taiwan Dear Mr. Tomasek: In your letter dated January 26, 1996, on behalf of The Pampered Chef, you requested a tariff classification ruling. The merchandise consists of five articles used in the kitchen. Item numbers 2800 and 2810 are nonstick, cast aluminum, pancake molds that can also be used as cookie cutters. One mold creates a heart shape, and the other, a bear or a rabbit. Item number 1260 is a plastic citrus peeler, and item number 2320 is a nylon whisk with a stainless steel handle. Item number 1680 is a stainless steel pastry blender, and item number 1301 is a stainless steel pizza cutter with a plastic handle. The country of origin of all articles is Taiwan, except the pastry blender, which is made in Hong Kong. The applicable subheading for the pancake molds will be 7615.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum...cooking and kitchen ware, enameled or glazed or containing nonstick interior finishes, cast. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the peeler and whisk will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the pastry blender and pizza cutter 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, other, kitchen and table implements. The rate of duty will be 4.7 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 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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