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NY N017649

October 25, 2007



TARIFF NO.: 3924.10.4000

Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495

RE: The tariff classification of a plastic garlic peeler with steel blade from China

Dear Ms. Ramsey:

In your letter dated September 13, 2007 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Garlic-Shaped Garlic Peeler, SKU# 63060. This item has a body that is shaped like a garlic bulb and is composed of acrylonitrile butadiene styrene (ABS) plastic. The body is actually comprised of two sections that are attached by a hinge in the back. The body can be opened by pulling back on the top section, thereby separating it from the bottom section in the front, while the two sections remain permanently attached in the back by means of the hinge.

In the center of the inside surface of the bottom section is a cylindrical shell that is made of silicone plastic. Within the perimeter of this shell is a series of elongated dots, or “fingers”, also made of silicone, which form a bed onto which a garlic clove will be placed when in use. In the center of the inside surface of the top section is a stainless steel blade. When the body is closed, so that the two sections meet, the blade slices the garlic clove and the force of the blade pushes the clove against the silicone fingers, which removes the skin from the clove.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary purpose of this item is to remove the skin from a garlic clove. As a subordinate function, the steel blade slices the clove. When performing that subordinate function, the blade also assists the silicone fingers with the process of removing the skin by forcing the clove against the fingers. However, it is the silicone fingers that actually perform the primary function of removing the skin from the clove. Therefore, it is the opinion of this office that the silicone fingers provide this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for SKU# 63060 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

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