The tariff classification of the V-Mandolin made in China

N238211 February 19, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of the V-Mandolin made in China Dear Mr. Gonzalez: In your letter dated January 15, 2013, you requested a tariff classification ruling. The sample of the V-Mandolin which you submitted will be returned to you as requested. The article under consideration is a hand operated cutter/slicer that is identified as the Bon Appettit V-Mandolin, vendor item number BA1315. The mandolin is used to cut fruits and vegetables. The subject article consists of three interchangeable stainless steel blades, an acrylonitrile butadiene styrene (ABS) body, a polypropylene (PP) hand guard, an ABS pusher and a holder with spikes to hold the fruit or vegetable while cutting. The shape of the cut depends on the blade used. In your letter, you proposed classification for the V-Mandolin in subheading 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS). Consideration was given to your proposed classification of 8205.51.3030, HTSUS, which provides for other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements.  However, the Explanatory Notes (ENs) to Chapter 82 state that, in general, the Chapter covers tools which can be used independently in the hand.  Furthermore, in Hollywood Accessories, Division of Allen Electronics & Equip. Co. v U.S., 60 Cust. Ct. 360, C.D. 3391, 282 F Supp. 499 (1968), the court found that handtools are operated by the unaided hand.  Since the V-Mandolin must be placed on a surface in order to operate and cannot be used exclusively in the hand, classification within Heading 8205 would be incorrect.   The mandolin under consideration is a composite article that consists of metal blades, a plastic body, a plastic hand guard, a plastic pusher and a plastic holder. The metal component and the plastic components are classified in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the metal and plastic components of the mandolin in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the mandolin is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the metal component or a plastic component imparts the essential character to the mandolin in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the mandolin under consideration is to cut the fruit or vegetable. The blades directly perform the function of cutting the fruit or vegetable, whereas the function of the plastic body, hand guard, pusher and holder with spikes is subsidiary to the function of the stainless steel blades. Therefore, it is the opinion of this office that the stainless steel blades impart the essential character to the mandolin. In accordance with GRI 3(b), the V-Mandolin under consideration will be classified as a household article of stainless steel. The applicable subheading for the V-Mandolin, vendor item number BA1315, will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division