K88107 K8 Ruling Active

The tariff classification of a corkscrew set from China.

Issued July 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8210.00.0000

Headings: 8210

Product description

The set includes a mechanical corkscrew, an extra spiral, a foil cutter, and a bottle stopper. The corkscrew is operated by a mechanical gear and lever system. The corkscrew has two handles that are pressed together to grip the bottle’s neck. A third handle is pushed down to insert the corkscrew into the cork, and then the handle is lifted to remove the cork.

CBP rationale

The applicable subheading for this product 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.

Full text

NY K88107 July 30, 2004 CLA-2-82:RR:NC:N1:113 K88107 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Ms. Joanne Harmon CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a corkscrew set from China. Dear Ms. Harmon: In your letter dated July 22, 2004, you requested a ruling on tariff classification. The sample you provided is a wine accessory set, item 278114. The set includes a mechanical corkscrew, an extra spiral, a foil cutter, and a bottle stopper. The corkscrew is operated by a mechanical gear and lever system. The corkscrew has two handles that are pressed together to grip the bottle’s neck. A third handle is pushed down to insert the corkscrew into the cork, and then the handle is lifted to remove the cork. The applicable subheading for this product 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 general rate of duty 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.). 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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