The tariff classification of a mandolin from China
Issued July 28, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.99.9030
Headings: 7323
Product description
The merchandise is a Mandolin Kitchen Slicer, item #972559. This article is a traditional kitchen tool used to cut, to slice and to julienne fruits, vegetables and cheeses. The item has interchangeable blades and a safety holder. In this instance, the article is designed to be capable of use while sitting on a table or counter. Therefore, in our opinion, it is not a hand tool. Furthermore, we believe that the metal blade, as the portion most directly related to the function of the article, provides its essential character.
CBP rationale
The applicable subheading for the mandolin will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, kitchen or tableware suitable for food or drink contact.
Full text
NY B87534 July 28, 1997 CLA-2-73:RR:NC:MM:113 B87534 CATEGORY: Classification TARIFF NO.: 7323.99.9030 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a mandolin from China Dear Ms. Aldinger: In your letter dated June 13, 1997, received in this office on July 15, 1997, 1997, you requested a tariff classification ruling. The merchandise is a Mandolin Kitchen Slicer, item #972559. This article is a traditional kitchen tool used to cut, to slice and to julienne fruits, vegetables and cheeses. The item has interchangeable blades and a safety holder. In this instance, the article is designed to be capable of use while sitting on a table or counter. Therefore, in our opinion, it is not a hand tool. Furthermore, we believe that the metal blade, as the portion most directly related to the function of the article, provides its essential character. The applicable subheading for the mandolin will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 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, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division
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