The tariff classification of a rotating cheese grater from China.

N014362 July 20, 2007 CLA-2-82:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a rotating cheese grater from China. Dear Ms. Ramsey: In your letter dated July 11, 2007, you requested a tariff classification ruling. You have described the merchandise to be a rotating cheese grater, sku number 62080. It is a hand-held plastic grader with stainless steel blades, designed to shred and grate cheese with a turn of the handle. When fully assembled, it is approximately 7 ½” long, 6” wide and 2 ¼” high. The applicable subheading for the rotating cheese grater will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated mechanical appliances, weighting 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% 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division