CLA-2-82:OT:RR:NC:N1:118
Nancy E. Rezende
Worldwide Express Inc.
70 Jansen Ave. #202
Essington, PA 19029
RE: The tariff classification of the household kitchen tools from China.
Dear Ms. Rezende:
In your letter dated May 19, 2022, on behalf of Jacent Strategic Merchandising
you requested a tariff classification ruling on household kitchen tools.
You have stated that the working part of each tool is made of either steel or stainless steel. Pictures and marketing material were also included with your submission, which indicate the tools are used in the home. The items under consideration are as follows:
Item number 23661 is identified as a Folding Potato Masher. It measures 1.18 inches in height, 3.93 inches in width and 11.49 inches in length. The tool incorporates a plastic handle that is attached to a foldable stainless steel working surface with small holes, which are used to mash potatoes.
Item number 22085 is identified as a Waiter’s Corkscrew. It measures 4.72 inches in height, 0.83 inches in width and 0.55 inches in length. The tool incorporates a foil knife and a corkscrew, which is used to open wine bottles.
Item number 15302 is identified as a Rewind Bottle Opener. It measures 0.39 inches in height, 1.95 inches in width and 5.07 inches in length. The tool incorporates an adhesive-backed round button with a retractable cord. The round button can be stuck to any smooth flat surface in order to keep the tool at the ready for ease of use. In operation, the cord can be extended, and the opener can be used in the hand.
Item number 23655 is identified as a Garlic Press. It measures 1.97 inches in height, 2.36 inches in width and 3.94 inches in length. The press has an arc shaped plastic handle and a stainless-steel grated working edge. In use, a peeled garlic clove is placed on a hard, flat surface. The user presses down vertically, and by using a back-and-forth rocking motion, the garlic is minced and crushed.
You suggested classifying the Garlic Press within subheading 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included…household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. However, the garlic press must be placed on a table or other flat surface in order to operate. In Hollywood Accessories, Division of Allen Electronics & Equip. Co. v U.S., 60 Cust. Ct. 360, C.D. 3391, 282 F Supp. 499 (1968), the court found that hand-tools are operated by the unaided hand. Since the garlic press is not used exclusively by the unaided hand, classification within Heading 8205 would be incorrect. Furthermore, a similar garlic press has been ruled upon in a previous CBP ruling (see N320164, dated July 19, 2021) and classified elsewhere within the nomenclature.
The applicable subheading for the Garlic Press, item number 23655, will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polish pads, gloves and the like, of iron or steel: Other: Of stainless steel…Cooking and kitchen ware: Other: Kitchen ware. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the Folding Potato Masher, item number 23661, Waiter’s Corkscrew, item number 22085, and the Rewind Bottle Opener, item number 15302, will be 8205.51.3030, 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 general rate of duty will be 3.7% ad valorem.
You also have requested confirmation of the Section 301 trade remedy exclusion status of these goods. Determinations on Section 301 exclusions will be made independently of this prospective tariff classification ruling. For further information regarding specific entry issues, please contact your assigned CBP Center of Excellence & Expertise office prior to importation of the goods.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.51.3030, 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 8205.51.3030, 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, including information on exclusions and their effective dates, 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 on the World Wide Web 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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division