CLA-2-82:S:N:N3:115 809925
Mr. Richard Roster
A.V. Reiley International Ltd.
1555 N. Michael Dr.
Wood Dale, IL 60191
RE: The tariff classification of kitchen tools from Taiwan and
China.
Dear Mr. Roster:
In your letter dated May 1, 1995, you requested a tariff
classification ruling.
The subject items are described as follows:
1) Pizza Wheel - made of stainless steel affixed to a rubber
handle used to cut pizza pies. It is made in Taiwan.
2) Swivel Peeler - made of steel affixed to a rubber handle
and used to peel fruit and vegetables. It is made in
Taiwan.
3) Grater - made of steel affixed to a rubber handle and
used to grate cheese. It is made in China.
The applicable subheading for the pizza cutter and the
grater will be 8205.51.3030, Harmonized Tariff Schedule of the
United States (HTS), which provides for other household tools and
parts thereof: of iron or steel: kitchen and table implements.
The duty rate will be 5% ad valorem.
The applicable subheading for the swivel peeler will be
8211.92.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other knives having fixed blades, and
parts thereof: with rubber or plastic handles: kitchen and butcher
knives. The duty rate will be 1 cents each + 5.5% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport