The tariff classification of a cookie cutter from Taiwan.

NY H86584 December 20, 2001 CLA-2-82:RR:NC:1:118 H86584 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Mr. Milutin S. Djurickovic Gazda Enterprises, Inc. 4405 Holter Ct. Jefferson, MD 21755 RE: The tariff classification of a cookie cutter from Taiwan. Dear Mr. Djurickovic: In your letter dated October 25, 2001, received in this office on December 18, 2001, you requested a tariff classification ruling. You have described your sample as a stainless steel Crazy Love ™ cookie cutter, stock item #3331. It is to be used to create heart shaped cookies and desserts. The applicable subheading for the cookie cutter will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem. Please note that this HTS number and duty rate is the same for 2002. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division