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NY K87948

July 21, 2004

CLA-2-82:RR:NC:N1:118 K87948


TARIFF NO.: 8205.51.3030

Mr. James Ratti
Manufacturing Development Services LLC
6201 15th Avenue NW, Suite B205
Seattle, WA 98107-2382

RE: The tariff classification of a cheese grater from China.

Dear Mr. Ratti:

In your letter, dated July 14, 2004, you requested a tariff classification ruling. The merchandise has been described as a cheese grater with a stainless steel grating surface captured in a decorative wooden box that is constructed to function as a small, pullout drawer.

The applicable subheading for the stainless steel cheese grater in the wooden box will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), 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; 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 iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem.

Consideration was given to classifying this product under subheading 7323.93.00, HTS, as you have suggested. Heading 7323 provides for table, kitchen or other household articles not more specifically covered by other headings of the Nomenclature. “Graters for cheese” is specifically mentioned in the Explanatory Notes to Heading 8205. Accordingly, your suggested subheading is determined to be inappropriate.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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