CLA-2-82:RR:NC:1:115 A89210

Mr. Michael Rosbach
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a pizza cutter from China.

Dear Mr. Rosbach:

In your letter dated October 30, 1996, you requested a tariff classification ruling. The subject item, #970168, is a stainless steel pizza cutter with a plastic handle.

The applicable subheading for the pizza cutter will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools: kitchen and table implements and parts thereof: of iron or steel: other. The duty rate will be 4.7% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 Melvyn Birnbaum at 212-466-5487.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division