L88784 L8 Ruling Active

The tariff classification of a commercial electric knife sharpener from China

Issued January 30, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.6500

Headings: 8479

Product description

The commercial knife sharpener Model WKS800 is made of plastic with stainless steel wraps. The unit features two grinding stations, coarse and fine, and one reverse direction stropping station. The stropping station simultaneously removes metal burrs while polishing the knife. Model WKS800 operates by means of a self-contained electric motor. The Model WKS800 is aesthetically similar in appearance to your firm’s domestic knife sharpener Model KS80 (the subject of NY R01703 dated April 7, 2005). However, as stated in your letter, the models utilize different motor types. Commercial Model WKS800 can be distinguished from the domestic Model KS80 by the WKS800’s low power induction motor with lower wattage and rpm.

CBP rationale

The applicable subheading for the commercial knife sharpener Model WKS800 will be 8479.89.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: electromechanical appliances with self-contained electric motor: other.

Full text

NY L88784 January 30, 2006 CLA-2-84:RR:NC:1:104 L88784 CATEGORY: Classification TARIFF NO.: 8479.89.6500 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a commercial electric knife sharpener from China Dear Ms. Trotta: In your letter dated January 19, 2006 you requested a tariff classification ruling. The commercial knife sharpener Model WKS800 is made of plastic with stainless steel wraps. The unit features two grinding stations, coarse and fine, and one reverse direction stropping station. The stropping station simultaneously removes metal burrs while polishing the knife. Model WKS800 operates by means of a self-contained electric motor. The Model WKS800 is aesthetically similar in appearance to your firm’s domestic knife sharpener Model KS80 (the subject of NY R01703 dated April 7, 2005). However, as stated in your letter, the models utilize different motor types. Commercial Model WKS800 can be distinguished from the domestic Model KS80 by the WKS800’s low power induction motor with lower wattage and rpm. The applicable subheading for the commercial knife sharpener Model WKS800 will be 8479.89.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: electromechanical appliances with self-contained electric motor: other. The rate of duty will be 2.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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