The tariff classification of a multi-purpose kitchen tool from China.

N065607 June 26, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Mr. Martin Marin American Shipping Company Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of a multi-purpose kitchen tool from China. Dear Mr. Marin: In your letter dated June 4, 2009, on behalf of Thane Direct USA, you requested a tariff classification ruling. The submitted sample (SKU #225-C002) is referred to as a 5 in 1 Kitchen Grater. You state that this manual multi-purpose kitchen tool is made from plastic with metal stainless steel blades. It has four interchangeable blades/cartridges that fit into the base unit which allow the user to slice, grate and cut various food products. The item also has a crinkle cutter that is built into the base of the unit. The kitchen grater is operated in the hand by placing food into the metal prongs located in the food holder. The user then slides the food holder along the plastic body and over the blades. The applicable subheading for the 5 in 1 Kitchen Grater 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 Campanell at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division