N115777 N1 Ruling Active

The tariff classification of food graters from China.

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

Tariff classification

HTS codes: 8205.51.3030

Headings: 8205

Product description

You submitted four different size food graters for review. The model numbers and descriptions are as follows: CTG-03LG – Large Cut Grater CTG-03-MG – Mini Grater CTG-03-MDG – Medium Grater CTG-03-FLG – Fine Cut Grater These hand held graters have nylon handles and stainless steel working edges. With the exception of model number CTG-03-MG, all of the graters have a removable plastic shield covering their sharp edge.

CBP rationale

The applicable subheading for model numbers CTG-03LG, CTG-03-MG, CTG-03-MDG and CTG-03-FLG 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

N115777 August 4, 2010 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of food graters 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 four different size food graters for review. The model numbers and descriptions are as follows: CTG-03LG – Large Cut Grater CTG-03-MG – Mini Grater CTG-03-MDG – Medium Grater CTG-03-FLG – Fine Cut Grater These hand held graters have nylon handles and stainless steel working edges. With the exception of model number CTG-03-MG, all of the graters have a removable plastic shield covering their sharp edge. The applicable subheading for model numbers CTG-03LG, CTG-03-MG, CTG-03-MDG and CTG-03-FLG 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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