CLA-2-82:OT:RR:NC:N4:415

Ms. Krisanne Fischer
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380

RE: The tariff classification of a vegetable slicer from China.

Dear Ms. Fischer:

In your letter dated July 10, 2020, you requested a tariff classification ruling

Images were provided in lieu of a sample.

The product under consideration is described as the “Veggie Sheet Slicer,” QVC item number K50241. The slicer is constructed from plastic and features a stainless steel blade. The desired vegetable is inserted into the appliance, a knob is hand-turned, and as the vegetable is rotated, it is sliced by the blade producing a sheet/strip. It is noted from the provided documentation that this hand-operated mechanical appliance weighs less than 10 kilograms. The applicable subheading for the “Veggie Sheet Slicer,” QVC item number K50241, will be 8210.00.0000, Harmonized Tariff Schedule of the United States (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.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8210.00.0000, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.

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