L89457 L8 Ruling Active

The tariff classification of 3-piece baking utensil set from China.

Issued December 29, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8205.51.3030

Headings: 8205

Product description

The 3-piece baking utensil set, style 52870, consists of a pastry brush, roller and crimper. The pastry brush is made of polypropylene, the cutter is made of 18/0 stainless steel and the roller is made of aluminum. All three utensils have stainless steel handles and are packaged together in a cardboard box.

CBP rationale

The applicable subheading for the 3-piece baking utensil set will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Full text

NY L89457 December 29, 2005 CLA-2-82:RR:NC:N1:118 L89457 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of 3-piece baking utensil set from China. Dear Ms. Marcoux: In your letter dated December 6, 2005, you requested a tariff classification ruling. The 3-piece baking utensil set, style 52870, consists of a pastry brush, roller and crimper. The pastry brush is made of polypropylene, the cutter is made of 18/0 stainless steel and the roller is made of aluminum. All three utensils have stainless steel handles and are packaged together in a cardboard box. The applicable subheading for the 3-piece baking utensil set will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 CFR 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

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