CLA-2-85:RR:NC:N1:113 M82005
Ms. Maria Da Rocha
D&D Customhouse Brokerage, Inc.
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208
RE: The tariff classification of an electric knife, battery charger, food holder, garlic peeler, and storage containers from China
Dear Ms. Da Rocha:
In your letter dated March 21, 2006, on behalf of Products of Tomorrow, you requested a tariff classification ruling.
The sample you submitted is a carton containing an electric knife called the “Sonic Blade”, a battery charger and an adaptor, a food holder, a garlic peeler, and 12 storage containers with a carousel. There was no product identifiable as a “deli slicer” in the box that we received from Products of Tomorrow. The electric knife has a plastic handle, removable battery pack, and 3 interchangeable blades. A battery charger and AC/DC adaptor are included. The food holder has a plastic handle and 9 stainless steel prongs measuring 2.5 inches in length. The garlic peeler is composed of an oval, flexible, plastic sheet measuring approximately 7 inches long by 4 inches wide. The final items are 12 plastic food storage containers with lids and an unassembled plastic carousel on which to store the containers. These products, even if the deli slicer had been included, do not constitute a set for Customs tariff purposes. Therefore, each component will be classified separately.
The applicable subheading for the electric knife with battery and blades will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromechanical domestic appliances, with self-contained electric motor, and parts thereof, other appliances, other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the charger base and AC/DC adaptor will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof, static converters, other, rectifiers and rectifying apparatus, other. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the food holder will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other handtools (including glass cutters) and parts thereof, household tools and parts thereof, of iron or steel, other (including parts), kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the garlic peeler and food storage containers with carousel will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, other. The rate of duty will be 3.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division