C86510 C8 Ruling Active

The tariff classification of an apple corer from Taiwan

Issued April 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3030, 5487, 1263, 8205, 1998

Headings: 3030, 5487, 1263, 8205, 1998

Product description

The item to be imported is an apple corer which consists of a stainless steel shaft and a cap and plunger of plastic.

CBP rationale

The applicable subheading for the apple corer will be 8205.5l.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of iron or steel: Kitchen and table implements.

Full text

NY C86510 April 28, 1998 CLA-2-82:RR:NC:1:ll5 C86510 CATEGORY: Classification TARIFF NO.: 8205.5l.3030 Mr. Richard Tomasek Phoenix International 712 N. Central Avenue Wood Dale, Illinois 60191-1263 RE: The tariff classification of an apple corer from Taiwan Dear Mr. Tomasek: In your letter dated April 10, 1998, on behalf of The Wolters Group, you requested a tariff classification ruling. The item to be imported is an apple corer which consists of a stainless steel shaft and a cap and plunger of plastic. The applicable subheading for the apple corer will be 8205.5l.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of iron or steel: Kitchen and table implements. The rate of duty will be 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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