M82228 M8 Ruling Active

The tariff classification of a trivet and a chopper from China

Issued May 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.90.9000, 7323.93.0060

Headings: 8214, 7323

Product description

The merchandise consists of a magnetic trivet (item number 54410) and a double-bladed rocking chopper (item number 53970). The triangular-shaped trivet is made of stainless steel and wood. Magnetic discs on the three wooden feet keep pots and pans securely in place. The rocking chopper has two stainless steel blades and a plastic handle. It measures approximately 6 inches long by 3 5/8 inches wide by 1 1/8 inches thick.

CBP rationale

The applicable subheading for the trivet will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The applicable subheading for the chopper will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery, other, other.

Full text

NY M82228 May 5, 2006 CLA-2-73:RR:NC:N1:113 M8228 CATEGORY: Classification TARIFF NO.: 7323.93.0060; 8214.90.9000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a trivet and a chopper from China Dear Ms. Marcoux: In your letter dated April 6, 2006, you requested a tariff classification ruling. The merchandise consists of a magnetic trivet (item number 54410) and a double-bladed rocking chopper (item number 53970). The triangular-shaped trivet is made of stainless steel and wood. Magnetic discs on the three wooden feet keep pots and pans securely in place. The rocking chopper has two stainless steel blades and a plastic handle. It measures approximately 6 inches long by 3 5/8 inches wide by 1 1/8 inches thick. The applicable subheading for the trivet will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem. The applicable subheading for the chopper will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery, other, other. The rate of duty will be 1.4 cents each plus 3.2 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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