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L89676 L8 Ruling Active

The tariff classification of a nutcracker from China

Issued January 13, 2006 by U.S. Customs and Border Protection.

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L8 L89676 (January 13, 2006)

Tariff classification

HTS codes: 8210.00.0000

Headings: 8210

Product description

The merchandise is the Sturdy Squirrel Nutcracker (item number 51670). It is a cast iron nutcracker shaped like a squirrel holding an acorn. The squirrel rests on a wooden base. To operate, a nut is placed behind and beneath the squirrel. Pressing the squirrel’s tail down cracks the nut. The Sturdy Squirrel Nutcracker measures approximately 8 inches long by 2.5 inches wide by 5.5 inches high.

CBP rationale

an acorn. The squirrel rests on a wooden base. To operate, a nut is placed behind and beneath the squirrel. Pressing the squirrel’s tail down cracks the nut. The Sturdy Squirrel Nutcracker measures approximately 8 inches long by 2.5 inches wide by 5.5 inches high. The applicable subheading for the nutcracker 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 rate of duty will be 3.7 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 the World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

NY L89676 January 13, 2006 CLA-2-82:RR:NC:N1:113 L89676 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a nutcracker from China Dear Ms. Marcoux: In your letter dated December 28, 2005, you requested a tariff classification ruling. The merchandise is the Sturdy Squirrel Nutcracker (item number 51670). It is a cast iron nutcracker shaped like a squirrel holding an acorn. The squirrel rests on a wooden base. To operate, a nut is placed behind and beneath the squirrel. Pressing the squirrel’s tail down cracks the nut. The Sturdy Squirrel Nutcracker measures approximately 8 inches long by 2.5 inches wide by 5.5 inches high. The applicable subheading for the nutcracker 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 rate of duty will be 3.7 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 the 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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