N253089 N2 Ruling Active

The tariff classification of a tablet crusher from China

Issued June 4, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.82.0080

Headings: 8479

Product description

The tablet crusher, SKU #8125, is a plastic device featuring two compartments, one for the storage of tablets and one for the purpose of crushing/grinding tablets. The former compartment is further divided into two sections by means of a divider across the diameter of the compartment. The latter compartment features two round discs, the surfaces of which are covered by sharp plastic points. One disc is affixed to the cap and one forms the base of the compartment. A tablet can be taken from the storage compartment and placed in the crushing/grinding compartment where the manual screwing of the compartment’s cap onto the device causes the two discs to come into close proximity. As the cap is twisted back and forth, the tablet is reduced to small pieces or fine powder.

CBP rationale

The applicable subheading for the tablet crusher, SKU #8125, will be 8479.82.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: .

Full text

N253089 June 4, 2014 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.82.0080 Ms. Karine Gagiryan Herbalife International of America Inc. 950 West 190th Street Torrance, CA 90502 RE: The tariff classification of a tablet crusher from China Dear Ms. Gagiryan: In your undated letter, you requested a tariff classification ruling. The tablet crusher, SKU #8125, is a plastic device featuring two compartments, one for the storage of tablets and one for the purpose of crushing/grinding tablets. The former compartment is further divided into two sections by means of a divider across the diameter of the compartment. The latter compartment features two round discs, the surfaces of which are covered by sharp plastic points. One disc is affixed to the cap and one forms the base of the compartment. A tablet can be taken from the storage compartment and placed in the crushing/grinding compartment where the manual screwing of the compartment’s cap onto the device causes the two discs to come into close proximity. As the cap is twisted back and forth, the tablet is reduced to small pieces or fine powder. The applicable subheading for the tablet crusher, SKU #8125, will be 8479.82.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: ...crushing, grinding ...machines ... other. The rate of duty will be free. 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 Patricia O’Donnell at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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