CLA-2-82:OT:RR:NC:N4:415
Ms. Dora Chen
FLP, LLC
2405 South Roosevelt Street
Tempe, AZ 85282
RE: The tariff classification of a flour sifter from China.
Dear Ms. Chen:
In your letter dated April 14, 2023, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is a mechanical flour sifter. The request indicates it is made wholly of stainless-steel, to include the body, handle, sifting blades, and the sieve screen. The sifter operates by squeezing the lever in the handle, which activates the blades to sift ingredients through the sieve. The sifter has a volume of 250 grams, and features markings on the side at both the 125-gram and 250-gram levels. The provided documentation states this hand-operated mechanical appliance weighs 80-grams.
The applicable subheading for this flour sifter will be 8210.00.0000, Harmonized Tariff Schedule of the United States (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, 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 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