CLA-2-69:RR:NC:2:227 C86625
Ms. Susan D. Klingbeil
IKEA
496 W. Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of spicemill grinders of ceramic
from Taiwan.
Dear Ms. Klingbeil:
In your letter dated March 31, 1998, you requested a tariff
classification ruling.
The samples submitted consist of the following spicemill
grinders:
a) the VEVA Spicemill, item number 661-111-50, which
measures approximately 6 inches high and possesses a
plastic housing containing a porcelain grinding
mechanism. It features a knob-shape handle which,
when rotated, grinds such items as herbs, spices, salt
and pepper and releases them via the small apertures
at the bottom portion.
b) the IKEA 365 + Spicemill, item number 261-115-43,
which measures about 5 inches high. It possesses a
glass holder onto which is affixed, at the top
portion, a ceramic grinding mechanism contained within
a plastic housing. It functions to grind and release
such items as herbs, spices, salt and pepper when the
grinder is inverted and the glass holder is rotated.
It has been determined that the essential character of this
merchandise is imparted by the porcelain and ceramic grinding
mechanisms.
The applicable subheading for the porcelain grinder, item
number 661-111-50, will be 6911.10.8010, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
ceramic tableware and kitchenware of porcelain: other, suitable
for food or drink contact. The rate of duty will be 23.9 percent
ad valorem.
The applicable subheading for the ceramic grinder, item
number 261-115-43, will be 6912.00.4810, HTS, which provides for
other ceramic tableware and kitchenware...other than of porcelain
or china: other, suitable for food or drink contact. The rate of
duty will be 10.1 percent ad valorem.
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
George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division