CLA-2-82:RR:NC:GI:115 A80301
Mr. Richard Tomasek
Phoenix International
712 N. Central Ave.
Wood Dale, IL 60191
RE: The tariff classification of household tools from Taiwan and Chile.
Dear Mr. Tomasek:
In your letter dated February 9, 1996, you requested a tariff classification ruling, on behalf of your client, the Pampered Chef, Addison, IL.
The subject items are described as follows:
a) Stainless steel V-Shaped Cutter: item 1160 - is a tool which separates melons, cucumbers, lemons, etc., into two fluted halves.
b) Stainless steel Zester/Score: item 1130 - is actually two tools in one. The scorer cuts long, narrow strips of lemon, lime or orange peel, flutes mushrooms and notches cucumbers or carrots before slicing. The zester cuts fine shreds of peel from citrus fruits. The blade is made of stainless steel.
c) Springform Pan Set: item 1540 - is a four-piece tinned steel pan which has a heart-shaped insert. A flat bottom, fluted tube bottom and spring release collar complete the set.
d) Stainless steel garnisher: item 1061 - this tool creates attractive wavy slices of carrots, potatoes, etc. by simply pushing downward along the side of the item to be "garnished."
e) Stainless steel vegetable peeler: item 1050 - is a tool with its sharp swivel action blade used for cutting wider swathes of the vegetable.
These items described above are made in Taiwan except for the Pan Set which is made in Chile.
The applicable subheading for all the items (except the Pan Set) described above 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 4.7% ad valorem.
The applicable subheading for the Springform Pan Set will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel: other, not coated or plated with precious metal, of tinplate, other. The duty rate will be 2.5% ad valorem.
Articles classifiable under subheading 7323.99.5060, HTS, which are
products of Chile, are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Part 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,
Roger J. Silvestri
Director
National Commodity
Specialist Division