CLA-2-84:OT:RR:NC:N1:120
Mr. Philip Kwok
Lifetime Brands
1000 Stewart Avenue
Garden City, NY 11530
RE: The tariff classification of three salad spinners from China
Dear Mr. Kwok:
In your letter dated December 17, 2012, you requested a tariff classification ruling. The samples of salad spinners submitted to this office for review are being returned upon your request.
The merchandise under consideration includes three salad spinners which are identified as item numbers KN308, KG308 and 5070543.
Item number KN308 contains a plastic body and a nonslip base. This spinner is 10 inches in length by 10 inches in width by 8.5 inches in height. The basket holds up to 5.7 quarts of food. The plastic lid of the bowl contains a mechanical centrifuge with a lever pump that initiates the spinning and whisks the water away from the salad material inside of the bowl. There is also a soft touch quick stop mechanism along with a lock-down feature for the lever.
Item number KG308 contains a plastic body and a nonslip base. This spinner is 10.75 inches in length by 11.5 inches in width by 9 inches in height. The basket holds up to 7.2 quarts of food and features 3 removable dividers, which create 3 compartments that allow for washing and spinning different foods simultaneously without mixing them together. The plastic lid of the bowl contains a mechanical centrifuge with a soft grip plunger that initiates the spinning and whisks the water away from the salad material inside of the bowl. The plunger also has a quick- stop mechanism.
Item number 5070543 contains a plastic body and a nonslip base. This spinner is 9 inches in length by 9 inches in width by 7.25 inches in height. The basket holds up to 4.75 quarts of food and features 2 removable dividers, which create 4 compartments that allow for washing and spinning different foods simultaneously without mixing them together. The plastic lid of the bowl contains a mechanical centrifuge with a soft grip crank that initiates the spinning and whisks the water away from the salad material inside of the bowl.
Each salad spinner uses centrifugal force to whisk water away from salad material. Heading 8421, Harmonized Tariff Schedule of the United States (HTSUS), covers centrifuges, and includes centrifuges that remove the moisture from wet substances.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System (Harmonized System) constitute the official interpretation of the scope and content of the Tariff at the international level. While not treated as dispositive, the EN’s are to be given considerable weight in Custom’s interpretation of the HTSUSA.
The EN to heading 8421, HTSUS, provides, in pertinent part:
This heading covers:
Machines which, by the use of centrifuge force, completely or partly separate substance according to their different specific gravities, or which remove the moisture from wet substances.
The three aforementioned salad spinners consist of a basket that revolves at great speed in a stationary cylindrical collector. The solid ingredients- i.e., the salad materials- are retained and the moisture is removed by centrifugal force. As such, the subject merchandise in this ruling is described by the terms of heading 8421, HTSUS, and can be classified there eo nomine. The heading text does not limit the heading to industrial items.
The applicable subheading for the three salad spinners will be 8421.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: other. The rate of duty will be 1.3 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 Denise Faingar at (646) 733-3010.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division