The tariff classification of a chocolate shaver from China.
Issued December 19, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8205.51.3030
Headings: 8205
Product description
The submitted sample is described as a chocolate shaver (SKU #66740).
CBP rationale
The applicable subheading for the chocolate shaver (SKU #66740) 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
N046662 December 19, 2008 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a chocolate shaver from China. Dear Ms. Ramsey: In your letter dated December 4, 2008, you requested a tariff classification ruling. The submitted sample is described as a chocolate shaver (SKU #66740). You state that it is used to create chocolate curls and shavings for baking. It can also be used for hard cheese. This hand operated item is made entirely of stainless steel and features an adjustable blade that lets the user control the thickness of the shavings. The applicable subheading for the chocolate shaver (SKU #66740) 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 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
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