A81348 A8 Ruling Active

The tariff classification of a grater and slicer from China

Issued March 25, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8205.51.3030, 8210.00.0000

Headings: 8210, 8205

Product description

The merchandise is a multi-grater (item number X-9979-3102867) and a 5 in 1 slicer (item number F-9420-GW3440). The multi-grater is a hand-operated plastic food grater with three interchangeable metal grating cylinders. The 5 in 1 food slicer is a hand-held plastic kitchen tool with metal cutting blades. It functions as a cutter, grater, slicer, juicer or food decorator.

CBP rationale

The applicable subheading for the multi-grater will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated mechanical appliances, weighing 10 kg. The applicable subheading for the 5 in 1 slicer will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools, kitchen and table implements and parts thereof, of iron or steel, other.

Full text

NY A81348 March 25, 1996 CLA-2-82:RR:NC:GI:113 A81348 CATEGORY: Classification TARIFF NO.: 8205.51.3030; 8210.00.0000 Mr. Warren E. Coe Amway Corporation 7575 E. Fulton Road, Dept. 52-2A Ada, Michigan 49355 RE: The tariff classification of a grater and slicer from China Dear Mr. Coe: In your letter dated March 15, 1996, you requested a tariff classification ruling. The merchandise is a multi-grater (item number X-9979-3102867) and a 5 in 1 slicer (item number F-9420-GW3440). The multi-grater is a hand-operated plastic food grater with three interchangeable metal grating cylinders. The 5 in 1 food slicer is a hand-held plastic kitchen tool with metal cutting blades. It functions as a cutter, grater, slicer, juicer or food decorator. The applicable subheading for the multi-grater will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. The rate of duty will be 4.7 percent ad valorem. The applicable subheading for the 5 in 1 slicer will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools, kitchen and table implements and parts thereof, of iron or steel, other. The duty rate 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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