CLA-2-82:S:N:N3:115 884041
Mr. H. Rudy Ehrat
Unitrans International Corp.
709 South Hindry Avenue
Inglewood, CA 90301
RE: The tariff classification of the rotomatic wonder slicer
from Malaysia.
Dear Mr. Ehrat:
In your letter dated February 16, 1993, you requested a
tariff classification ruling, on behalf of your client, Clark
National Products, Las Vegas, NV.
The subject items of this set are described as follows:
a) Adjustable rotomatic 3 machines in 1 wonder slicer made
of plastic and a steel blade.
b) Plastic slicer
c) Plastic grater
The 3 components are used for the slicing, dicing, grating,
crinkling, and shredding of fruits and vegetables. They are all
packaged together.
When two or more goods are put up for retail sale and meet the
criteria for sets, the goods are classified according to the
component which gives them their essential character. In this
instance, the adjustable wonder slicer imparts the essential
character of the set.
The applicable subheading for the rotomatic wonder slicer
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 5.3% ad valorem.
Articles classifiable under subheading 8205.51.3030, HTS,
which are
products of Malaysia, 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 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