The tariff classification of a doughnut dispenser from China.

N134078 December 3, 2010 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a doughnut dispenser from China. Dear Mr. Yokopenic: In your letter dated November 18, 2010, you requested a tariff classification ruling. The sample you have submitted is being returned as requested. You describe the submitted sample, item number BDFR60US1, as a stainless steel doughnut dispenser. A spring-operated lever is located in the handle of the tool. When the user squeezes the handle, the lever slides a stainless steel retaining tab creating a hole at the bottom of tool which allows dough to be dispensed. The applicable subheading for the doughnut dispenser, item number BDFR60US1, 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. You suggested classifying the doughnut dispenser within 8210.00.0000, HTSUS, which provides for hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The Explanatory Notes to heading 8210, HTSUS, state, in pertinent part, a simple lever or plunger action is not in itself regarded as a mechanical feature involving classification in this heading unless the appliance is designed for fixing to a wall or other surface, or is fitted with base plates, etc., for standing on a table, on the floor, etc. Inasmuch as the doughnut dispenser operates with a simple lever and is operated in the hand, classification in this heading would be incorrect. 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