I82865 I8 Ruling Active

The tariff classification of a spice rack and a food chopper from China.

Issued June 27, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000, 8210.00.0000

Headings: 8210, 3924

Product description

You have submitted samples of a plastic spice rack and a plastic hand-operated food chopper with a metal blade. The carousel type spice rack contain 10 spice dispensers. Each spice dispenser can be removed for use and snapped back into place for storage. The dispensers feature a sprinkle dial and a pour dial for measured amounts of spice. The hand-operated food chopper is made of plastic with a metal chopper blade at the bottom. The food chopper features chop, slice and dice. The spice rack and the food chopper are packaged together for retail sale. However, for tariff purposes they are not considered to be a set and will be classified separately. The samples are returned as you requested.

CBP rationale

The applicable subheading for the plastic spice rack with plastic dispensers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles. The applicable subheading for the hand-operated chopper will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated mechanical appliances, weighing 10 kgs.

Full text

NY I82865 June 27, 2002 CLA-2-39:RR:NC:SP:222 I82865 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 8210.00.0000 Ms. Maria Da Rocha D & D Customhouse Brokerage 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of a spice rack and a food chopper from China. Dear Ms. Da Rocha: In your letter dated May 24, 2002, on behalf of your client Tristar Products, you requested a classification ruling. You have submitted samples of a plastic spice rack and a plastic hand-operated food chopper with a metal blade. The carousel type spice rack contain 10 spice dispensers. Each spice dispenser can be removed for use and snapped back into place for storage. The dispensers feature a sprinkle dial and a pour dial for measured amounts of spice. The hand-operated food chopper is made of plastic with a metal chopper blade at the bottom. The food chopper features chop, slice and dice. The spice rack and the food chopper are packaged together for retail sale. However, for tariff purposes they are not considered to be a set and will be classified separately. The samples are returned as you requested. The applicable subheading for the plastic spice rack with plastic dispensers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware, Other, Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the hand-operated chopper will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated mechanical appliances, weighing 10 kgs. or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. The duty rate will be 3.7 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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