The tariff classification of cheese slicers from India and China.

NY R00241 April 13, 2004 CLA-2-82:RR:NC:1:118 R00241 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Mr. Eric Seyfried M.E. Heuck Co. 1111 Western Row Rd. Mason, Ohio 45040 RE: The tariff classification of cheese slicers from India and China. Dear Mr. Seyfried: In your letter dated April 1, 2004, you requested a tariff classification ruling. You have described your items as kitchen utensils noting the following: ( Cheese slicer, model #00331 - It is a chrome plated steel utensil that measures 4.5” x 5”. The item is made in India. ( Cheese slicer, model #00351 - It is a chrome plated steel utensil that measures 3.5” x 4.5”. The item is made in India. ( Cheese slicer, model #00329 - It is a chrome plated steel utensil that measures 5” x 6”. The item is made in China. ( Cheese slicer, model #00102 - It is a chrome plated steel utensil that measures 5” x 3” with a handle that is covered in a rubber coating. The item is made in China. All 4 items above will be imported on a card. They function by slicing the cheese with a stainless steel wire. The cheese slicers will all be used as kitchen utensils. The applicable subheading for all of the cheese slicers will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), 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 general rate of duty will be 3.7% ad valorem. Articles classifiable under subheading 8205.51.3030, HTS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.cbp.gov. 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