The tariff classification of a Cedon Uncorking Machine from Germany.

N017161 September 20, 2007 CLA-2-82:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Ms. Stephanie A. Munoz SDV USA Inc. 377 Swift Ave. South San Francisco, CA 94080 RE: The tariff classification of a Cedon Uncorking Machine from Germany. Dear Ms. Munoz: In your letter dated September 14, 2007, on behalf of Franmara, Inc., Salinas, CA, you requested a tariff classification ruling. The item is described as a twelve inch zinc alloy Cedon uncorking machine. It has a vise clamp with a wing nut so that it can be mounted on a bench with a maximum thickness of 1 ¾ inches. It is used to uncork wine bottles. The applicable subheading for the Cedon uncorking machine 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/. Consideration was given to classifying this item within subheading 8479.82.0080, HTSUS, as you suggested. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Bottle openers and corkers are specifically mentioned by the ENs as items included within heading 8210 provided that the weight is 10 kg. or less and that they have mechanical features described, such as Archimedean screw-action. Uncorking is not one of the exemplars listed within the ENs of heading 8479. In addition, Section XVI, Note 1(k), HTSUS, expressly excludes articles classifiable in Chapter 82 from Section XVI (which includes subheading 8479.82.0080). Accordingly, the proposed classification would not be appropriate. 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