N115776 N1 Ruling Active

The tariff classification of an apple corer, melon baller, bottle opener, ice cream scoop and lemon zester from China.

Issued August 4, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8205.51.3030, 8215.99.5000

Headings: 8215, 8205

Product description

You submitted five samples for review. Model numbers and descriptions of each item are as follows: CTG-03-AC – Apple Corer CTG-03-MB – Melon Baller CTG-03-BO – Bottle Opener CTG-03-IS – Ice Cream Scoop CTG-03-LZ – Lemon Zester The items have nylon handles and a stainless steel working edges. They do not have any moving parts.

CBP rationale

The applicable subheading for model number CTG-03-AC – Apple Corer, model number CTG-03-MB – Melon Baller, model number CTG-03-BO – Bottle Opener and model number CTG-03-LZ – Lemon Zester 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 applicable subheading for model number CTG-03-IS – Ice Cream Scoop will be 8215.99.5000, HTSUS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts).

Full text

N115776 August 4, 2010 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.51.3030; 8215.99.5000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of an apple corer, melon baller, bottle opener, ice cream scoop and lemon zester from China. Dear Ms. Trotta: In your letter dated July 15, 2010, you requested a tariff classification ruling. The samples you have submitted are being returned as requested. You submitted five samples for review. Model numbers and descriptions of each item are as follows: CTG-03-AC – Apple Corer CTG-03-MB – Melon Baller CTG-03-BO – Bottle Opener CTG-03-IS – Ice Cream Scoop CTG-03-LZ – Lemon Zester The items have nylon handles and a stainless steel working edges. They do not have any moving parts. The applicable subheading for model number CTG-03-AC – Apple Corer, model number CTG-03-MB – Melon Baller, model number CTG-03-BO – Bottle Opener and model number CTG-03-LZ – Lemon Zester 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. The applicable subheading for model number CTG-03-IS – Ice Cream Scoop will be 8215.99.5000, HTSUS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts). The rate of duty will be 5.3% 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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