CLA-2-82:OT:RR:NC:N4:415
Mr. Mathew Samuel
Excite USA, LLC
4393 Sunbelt Drive
Addison, TX 75001
RE: The tariff classification of a mechanical ice cream scoop from China.
Dear Mr. Samuel:
In your letter dated June 28, 2019, you requested a tariff classification ruling.
A sample was provided and will be returned separately.
The product under consideration, item number 9045553, is described as a mechanical, stainless steel, ice cream scoop. The sample is marked “Thrifty Ice Cream.” This scoop, which is shaped similar to a caulking gun, features a cylindrical head with an internal plate and a handle trigger. The head is placed into the ice cream, scooping it up, then the trigger is squeezed, which causes the plate to push out the ice cream.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. Within the ENs for heading 8210, it states, in pertinent part that, “[f]or the purposes of this heading an appliance is regarded as mechanical if it has such mechanisms as crank handles, gearing, Archimedean screw actions, pumps, etc.” As this scoop is a non-electric, hand operated, mechanical appliance that weighs less than 10 kilograms and is used in the preparation of food, heading 8210 would be appropriate, General Rule of Interpretation 1 noted.
The applicable subheading for the mechanical, stainless steel, ice cream scoop, item number 9045553, will be 8210.00.0000, HTSUS, which provides for “[h]and-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 column one, general rate of duty is 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 at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8210.00.00, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8210.00.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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