CLA-2 OT:RR:CTF:EMAIN H257788 SKK
Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729
RE: Revocation of NY N254846 and NY N254844; battery-operated food mill; electric salt and pepper grinder.
Ms. Portillo:
This letter is in reference to New York Ruling Letter (NY) N254846, dated July 9, 2014, and NY N254844, dated July 22, 2014, issued to HSN and concerning the classification of battery-operated condiment mills in heading 8210 of the Harmonized Tariff Schedule of the United States (HTSUS), specifically subheading 8210.00.00, HTSUS, which provides for “[H]and-operated mechanical appliances, weighting 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof.”
Upon reconsideration we have determined that the tariff classification of the subject merchandise at issue in NY N254846 and NY N254844 is incorrect. Pursuant to the analysis set forth below, CBP is revoking both rulings.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, a notice proposing to revoke NY N254846 and NY N254844 was published on June 17, 2020, in Volume 54, Number 23 of the Customs Bulletin. No comments were received in response to the proposed action.
FACTS:
The merchandise at issue in NY N254846, identified as Item Number 277326, is described as the “Wolfgang Puck Stainless Steel Battery Operated Mill.” The article is comprised of electric salt and pepper grinders packaged together as a set for retail sale. The items have a tubular-shaped housing made of brushed stainless steel and contain a stainless steel grinder. The articles measure approximately 2 inches in diameter and 9 inches in height. The top of the shakers have a push-button to activate grinding.
The merchandise at issue in NY N254844, identified as Item Number I-MTSPGMILL-B, is described as the “Wolfgang Puck Stainless Steel Battery Powered Mill.” The article measures approximately 7 inches tall, 2.25 inches in diameter at the top, and 3 inches in diameter at the bottom. The housing has a clear plastic section for holding salt and pepper. The top of the housing has two push-buttons for dispensing salt or pepper. The buttons are marked with the letters “S” for salt, and “P” for pepper. The mill is operated by six “AAA” batteries, which are included. The item features a ceramic blade for grinding. The mill contains Himalayan salt and 5 blends of peppercorns.
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The following provisions of the HTSUS are under consideration:
8210 Hand-operated mechanical appliances, weighting 10 kg or less, used in the
preparation, conditioning or serving of food or drink, and base metal parts
thereof.
8509 Electromechanical domestic appliances, with self-contained electric motor, other
than vacuum cleaners of heading 8508; parts thereof:
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 8210, HTSUS, state, in pertinent part:
This heading covers non electric mechanical appliances, generally hand operated, not exceeding 10 kg in weight, used in the preparation, serving or conditioning of food or drink.
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The ENs to heading 8509, HTSUS, state, in pertinent part:
This heading covers a number of domestic appliances in which an electric motor is incorporated. The term “domestic appliances” in this heading means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume. The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements.
* * * * *
The appliances of this heading are of two groups (see Chapter Note 4):
(A) A limited class of articles are classified here irrespective of their weight.
This group consists of the following only:
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(2) Food grinders and mixers, e.g., grinders for meat, fish, vegetables or fruit; multi purpose grinders (for coffee, rice, barley, split peas, etc.); milk shakers; ice cream mixers; sorbet mixers; dough kneaders; mayonnaise beaters; other similar grinders and mixers (including those which, by means of interchangeable parts, can also be used for cutting or other manipulations).
* * * * *
In NY N254846 and NY N254844, CBP classified two styles of battery-operated
salt and pepper mills (grinders) under subheading 8210.00.00, HTSUS, which provides for “[H]and-operated mechanical appliances, weighting 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof.” However, the text of heading 8210, HTSUS, requires that merchandise covered by the provision be “hand-operated” and “mechanical”. Furthermore, EN 82.10 clarifies that the legal text covers only “non-electric” mechanical appliances. Accordingly, the subject battery-operated mills are precluded from classification in this heading.
The subject battery-operated mills in NY N254846 and NY N254844 are household electromechanical appliances and covered by heading 8509, HTSUS. Specifically, the subject articles are classified in subheading 8509.40.00, HTSUS, which provides for [E]lectromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Food grinders, processors and mixers; fruit or vegetable juice extractors.”
HOLDING:
By application of GRIs 1 and 6, the subject battery-operated mills at issue in NY N254846 and NY N254844 are classified under heading 8509, HTSUS, specifically under subheading 8509.40.00, HTSUS, which provides for “[E]lectromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Food grinders, processors and mixers; fruit or vegetable juice extractors.” The 2020 applicable rate of duty is 4.2 percent ad valorem.
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 internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N254846, dated July 9, 2014, and NY N254844, dated July 22, 2014, are hereby REVOKED.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division