The tariff classification for a pill splitter from China.
Issued June 25, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8214.90.9000
Headings: 8214
Product description
An image was provided in lieu of a sample. The article under consideration is a pill splitter, and per your submission, it measures about three inches long. From your correspondence, the body is made of molded plastic, and the blade is stainless steel. The top component features the blade and is hinged to the bottom portion. The top is raised, a pill is placed inside, and when the top is closed, the blade is forced down on the pill cutting it in half. This appears similar to the pill splitter ruled upon in New York ruling I87430, dated October 24, 2002. Also see Headquarters ruling 965801, dated October 9, 2002.
CBP rationale
The applicable subheading for this pill splitter will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[o]ther articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: [o]ther: [o]ther (including parts).
Full text
N312477 June 25, 2020 CLA-2-82:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Mr. Scott Dee Dee Veterinary Products, LLC 1011 Park Centre Boulevard Miami Gardens, FL 33169 RE: The tariff classification for a pill splitter from China. Dear Mr. Dee: In your letter dated June 15, 2020, you requested a tariff classification ruling. An image was provided in lieu of a sample. The article under consideration is a pill splitter, and per your submission, it measures about three inches long. From your correspondence, the body is made of molded plastic, and the blade is stainless steel. The top component features the blade and is hinged to the bottom portion. The top is raised, a pill is placed inside, and when the top is closed, the blade is forced down on the pill cutting it in half. This appears similar to the pill splitter ruled upon in New York ruling I87430, dated October 24, 2002. Also see Headquarters ruling 965801, dated October 9, 2002. The applicable subheading for this pill splitter will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[o]ther articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: [o]ther: [o]ther (including parts)." The general, column one rate of duty is 1.4 cents each plus 3.2 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Ruling history
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