The tariff classification of a corkscrew and foil cutter from China

NY K82296 January 23, 2004 CLA-2-82:RR:NC:N1:113 K82296 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a corkscrew and foil cutter from China Dear Ms. Aldinger: In your letter dated January 7, 2004, you requested a tariff classification ruling. The sample you submitted is called the EZ Pull Corkscrew with Foil Cutter (item number 935257). It is a translucent blue, plastic corkscrew operated by a mechanical gear and lever system. The corkscrew has 2 handles that are pressed together to grip the bottle neck. A third handle is pushed down to insert the corkscrew into the cork, and then the handle is lifted to remove the cork. The EZ Pull Corkscrew comes with a horseshoe-shaped, translucent blue, plastic foil cutter with metal along its sides. The foil cutter is placed around the neck of the bottle and twisted to remove the foil. The applicable subheading for the corkscrew with foil cutter will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-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 rate of duty will be 3.7 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division