CLA-2-82:OT:RR:NC:N4:415
Mr. Craig K. Hickam
Toll Global Forwarding (USA), Inc.
150-15 183rd Street
Springfield Gardens, NY 11413
RE: The tariff classification of a can/bottle opener from China.
Dear Mr. Hickam:
In your letter dated September 16, 2019, you requested a tariff classification ruling on behalf of your client, Kuhn Rikon.
A sample was provided and will be returned separately. The product’s website, https://www.kuhnrikonshop.com/auto-safety-master-opener-black/KHN+2266.html, was also used for details on this product.
The product under consideration, per the website, is described as the “auto safety master opener.” It features five opening tools in one product and is intended to open cans, bottles, pull-tops, soda cans and screw bottle tops. The appliance has a dog bone-like shape with the mechanical can opener and mini-pliers on one end and the other opening tools on the other. The opening tools include a “beak,” which is used to open pull tabs. There is also an “eye” that is ribbed to grip and aid in opening screw top bottles. On the other side of this “eye” is a classic “church key” bottle opener. Also built into this end is a pressure release lever for lids. The can opener operates by being placed on the lid of the can and then by rotating the knob, the cutting mechanism cuts around the rim of the lid of the can instead of from the top like a traditional can opener. The cutting mechanism is made from stainless steel. There are also mini-pliers that are operated by a button on the opposite side that can grip the rim of a lid that has been cut with the can opener. From the provided documentation, the housing for this product is plastic. The website indicates that the article comes in two colors: black and red. The submitted sample is red in color.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character.
In your request, you indicated that the importer believes that due to the plastic construction of this product it is appropriately classified under subheading 3924.10.0000, HTSUS, which provides for household articles of plastic. We disagree. While this product contains multiple openers, it is in this office’s opinion that the mechanical can opener imparts the essential character to this appliance. As the can opener 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 the most appropriate heading for this product, General Rule of Interpretation 3(b) noted.
The applicable subheading for the can/bottle opener, described as the “auto safety master opener,” 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.
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