The tariff classification of a hand-operated food dicer from China

N274720 May 3, 2016 CLA-2-82:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Ms. Alina Hernandez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a hand-operated food dicer from China Dear Ms. Hernandez: In your letter dated March 28, 2016, you requested a tariff classification ruling. A sample was submitted and will be returned to you. The article under consideration is identified as the Master Dicer, Item No. KS 0096U. It is a hand-operated mechanical appliance that is used for dicing/slicing fruits and vegetables. The item is made of plastic and weighs approximately 2.5 lbs. It measures approximately 2.75 inches tall by 4.5 inches wide by 10.5 inches long. It consists of a top/handle containing a pusher that is hinged to the base. The base has a slot for the placement of a blade in the middle. The Master Dicer includes three stainless steel blades inserts, a cleaning brush and a container to hold the food while dicing/cutting. In your ruling request you suggested an alternative classification in subheading 7323.93.0060, Harmonized Tariff Schedule of the United States (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. However, when classifying the Master Dicer, we must first take into consideration GRI 1. GRI 1 states, in part, that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes to heading 8210 states, in part, this heading covers nonelectric mechanical appliances, generally handoperated, not exceeding 10 kg in weight, used in the preparation, serving or conditioning of food or drink. Consequently, the hand-operated non-electric Master Dicer is more specifically provided for in heading 8210. The applicable subheading for the Master Dicer, Model No. KS0096U, will be 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. The rate of duty will be 3.7 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 Hope Abada at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division