The tariff classification of a nutcracker in a bamboo box from China.

N022332 February 11, 2008 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.51.7500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a nutcracker in a bamboo box from China. Dear Mr. Crago: In your letter dated January 23, 2008, you requested a tariff classification ruling. Item number A03NA00087 consists of a nutcracker in a bamboo box. The nutcracker is made of zinc alloy and is 6 1/8” in length. It has two hinged handles between which the nut is squeezed. Each handle has a rubber grip insert. The box is made of 100% bamboo and measures 6 ¾” x 6 ¾” at the top, 4 7/8” x 4 7/8” at the bottom and is 4 1/8” in height. The box has fitted slots on top for the nutcracker and enough space below to store nuts. The applicable subheading for the set consisting of the nutcracker and bamboo box will be 8205.51.7500, Harmonized Tariff Schedule of the United States (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; 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: other. The rate of duty will be 3.7% 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division