10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N065607 N0 Ruling Active

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

Issued June 26, 2009 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N065607 (June 26, 2009)

Tariff classification

HTS codes: 8205.51.3030

Headings: 8205

Product description

The submitted sample (SKU #225-C002) is referred to as a 5 in 1 Kitchen Grater.

CBP rationale

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.

Full text

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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N065607

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.