CLA-2-82:OT:RR:NC:N1:118
Matthew A. Hunt
Dominion Customs Consultants
1595 16th Avenue
Richmond Hill, L4B3N9
Canada
RE: The tariff classification of a garlic press from China.
Dear Mr. Hunt:
In your letter dated August 29, 2022, on behalf of Trudeau Corporation, you requested a tariff classification ruling.
The imported item is identified as a Trudeau Garlic Press, item number 0998018. Pictures and marketing material were included with your submission, which indicate that the item is a hand-held tool used in the home. You have stated that the garlic press measures 7 inches long and is made of diecast zinc and nylon. It consists of two nylon comfort handles attached to a diecast zinc chamber that incorporates a small grid of holes. When in use, a clove of garlic is placed in the chamber and the two handles are squeezed together. The garlic glove is then minced through the holes in the chamber.
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. This subheading provides for hand tools made of either iron or steel. As the instant garlic press is comprised of neither of these materials, your proposed classification is incorrect.
The applicable subheading for the Trudeau Garlic Press, item number 0998018, will be 8205.51.7500, 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: other. The rate of duty will be 3.7% ad valorem.
You also 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. Â 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 8205.51.7500, 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 8205.51.7500, 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