CLA-2-73:OT:RR:NC:N1:113
Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a pasta measurer and cookie cutters from China
Dear Ms. Ramsey:
In your letter dated February 15, 2008, you requested a tariff classification ruling.
The samples you submitted are an over-the-rim pasta measurer (item number 65360) and a set of cookie cutters (item number 65320). The pasta measurer is made of stainless steel that is bent to hold uncooked pasta and to slip over-the-rim of a boiling pot of water. The “U” shaped segment is marked with 4 portion measurements, each representing a 4 to 6 ounce serving of spaghetti, linguine or fettuccine. The cookie cutters are a set of 6 farm animals, including a pig, duck, bird, horse, rabbit and cow. They are made of stainless steel and have a metal cutting edge to use on cookie dough or modeling clay.
The applicable subheading for the pasta measurer will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchenware. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the cookie cutters will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools…not elsewhere specified or included…other handtools…and parts thereof, household tools, and parts thereof, of iron or steel, other…kitchen and table implements. The rate of duty will be 3.7 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division