CLA-2-84:OT:RR:NC:N1:104
Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of an Interchangeable Veggie & Fruit Cutter and a 2-in-1 Vegetable Slicer from China.
Dear Ms. Ramsey:
In your letter dated July 1, 2008, you requested a tariff classification ruling.
The first sample (SKU #17775) is referred to as an Interchangeable Veggie & Fruit Cutter. You state that the tool can core apples and pears and dice onions and potatoes. The plastic housing, i.e., tool holder, has two handles. The three interchangeable cutting blade patterns are made of stainless steel and used to cut and slice produce into uniform patterns. The user selects one interchangeable tool, inserts it into the holder and then simply presses down with the device onto the produce to perform the desired operation. The set, containing the handle and three interchangeable blades, is imported packaged for retail sale in a cardboard box.
The second sample (SKU #19660) is referred to as a 2-in1-Vegetable Slicer. The tool has a plastic handle and stainless steel blades. You state that it is used to peel or julienne vegetables. It can also be used to create uniform vegetable strips.
The applicable subheading for the Interchangeable 2-in1-Vegetable Slicer will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 3.7% ad valorem.
The applicable subheading for the Veggie & Fruit Cutter will be 8466.10.0175, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other. The rate of duty will be 3.9% 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division