CLA-2-82:OT:RR:NC:N1:118
Macrina Garza
H-E-B LP
646 S. Flores Street San Antonio, TX 78204
RE: The tariff classification of a lemon squeezer from China
Dear Ms. Garza:
In your letter dated June 4, 2024, you requested a tariff classification ruling.
The merchandise under consideration is a handheld lemon squeezer, item code 370440. It is made of powder-coated aluminum and consists of two rubber-grip handles that end in two hinged domes. Both domes face the same direction and the outside of the smaller one fits inside the larger one when the tool is in the closed position.You have stated that the tool measures 22.3cm in length, 7.5cm in width and 4.8cm in height. To operate the lemon squeezer, half of a cut lemon is placed pulp-side down onto the outer surface of the smaller dome. The user then brings the handles together and squeezes tightly until the juice of the lemon is fully extracted.
You propose that the aluminum lemon squeezer is classified within subheading 7615.10.9100, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Table, kitchen or other household articles and parts thereof, of aluminum: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polish pads, gloves and the like: Other: Other. We disagree. Heading 7615, HTSUS, excludes household articles with the character of a tool, such as juice extractors. The article is provided for in another heading in the tariff. Therefore, classification in subheading 7615.10.9100, HTSUS, is precluded.
The applicable subheading for the lemon squeezer, item code 370440, will be 8205.51.6000, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of aluminum. The rate of duty will be 2.2/kg + 5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.51.6000, HTSUS, unless specifically excluded, are subject to an additional 25 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 8205.51.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division