CLA-2-82:OT:RR:NC:N4:415
Mr. Spencer Hutchins
Vantec Hitachi Transport System (USA), Inc.
604 Oakesdale Avenue Southwest, Suite 200
Renton, WA 98057
RE: The tariff classification of a mandoline from China.
Dear Mr. Hutchins:
In your letter dated October 25, 2018, you requested a tariff classification ruling on behalf of your client Progressive International, Inc.
The article under consideration is the “Adjust-A-Slice” mandoline. The mandoline has an angled stainless steel blade and features a mechanical adjustment button that changes the slice thickness to thin, medium, or thick. This button also has a lock setting allowing for safe cleaning and storage. Additionally, it has a non-skid base and ridges that help keep the mandoline securely in place on a flat surface, such as a countertop or directly over a bowl when in use, and does not appear to be primarily intended for hand-held use. Included with the mandoline is a finger guard that secures the food and protects fingertips when sliding food over the blade.
In your submission, you propose that the appropriate classification for this mandoline is 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]able, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: [o]ther: [o]f stainless steel: [c]ooking and kitchen ware: [o]ther: [k]itchen ware.” You cite New York ruling N238211 as a basis for this decision. The mandoline in N238211 consisted of three interchangeable stainless steel blades, a plastic body, hand guard and pusher and holder with spikes to hold the fruit or vegetable while cutting. That mandoline did not have any mechanical operation associated with it. Further, the merchandise in NY N238211 was found to be a “set” for tariff classification purposes, and was classified pursuant to General Rule of Interpretation (GRI) 3(b). The subject “Adjust-A-Slice” mandoline, however, is classifiable pursuant to GRI 1, because it is a non-electric hand-operated mechanical appliance, weighing 10 kg or less, of subheading 8210.00.00, HTSUS, and it is used in the preparation of food, which fulfills the conditions set out in the Explanatory Note for 82.10. Please refer to Headquarters ruling H266149.
The applicable subheading for the “Adjust-A-Slice” mandoline 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 10 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