CLA-2-82:OT:RR:NC:N4:415
Ms. Krisanne Fischer
QVC Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a jar opener and a can opener from China.
Dear Mr. Fischer:
In your letter dated November 28, 2018, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
The product under consideration, QVC Item Number K48582, includes one jar opener and one can opener. The jar opener is placed on top of the jar lid, the knob on top of the device is used to mechanically tighten the steel jaws, then once secured around the lid of the jar, the handle of the opener is manually turned until the lid is removed. The can opener is placed on the lid of the can and then the cutting mechanism is operated by rotating the knob. Both appliances are constructed from plastic with the jaws and cutting components made from stainless steel.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. Within the ENs for heading 8210, it states, in pertinent part that, “[f]or the purposes of this heading an appliance is regarded as mechanical if it has such mechanisms as crank handles, gearing, Archimedean screw actions, pumps, etc.” As both items are non-electric hand operated mechanical appliances that weigh less than 10 kilograms and are used in the preparation of food, heading 8210 would be appropriate, General Rule of Interpretation 1 noted.
The applicable subheading for QVC Item Number K48582, featuring a jar opener and a can opener, will be 8210.00.0000, HTSUS, which provides for “[h]and-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8210.00.00, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8210.00.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division