The tariff classification of a Potato Chip Maker from China.

N114435 July 19, 2010 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Ms. Kim Young BDP International, Inc. 2929 Walker Avenue N.W. 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of a Potato Chip Maker from China. Dear Ms. Young: In your letter dated July 1, 2010, you requested a tariff classification ruling on behalf of your client, Meijer Distribution, Inc. of Grand Rapids, MI. You have identified the merchandise as an EZ2 Make Chipster Potato Chip Maker, item #01096, UPC #812198010965. The retail packaged set contains a plastic frame food slicer with a stainless steel blade. The slicer fits onto an oval plastic bowl designed to rest on a flat surface and catch the sliced potatoes. The potato is sliced by pressure applied to the potato with the plastic potato clamp and a push and pull motion of the potato holder over the stationary blade. Also included with this set are two plastic chip cutters to reshape the round slices and a plastic ring with slits to hold the potato slices for microwaving. The applicable subheading for the EZ2 Make Chipster Potato Chip Maker set will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: other: other (including parts). The duty rate will be 1.4¢ each plus 3.2% 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/. Reference was made to classifying this item under subheading 9503.00.0080, HTSUS, as a product intended for the amusement of children. While the item may be intended to be safely used by children for cutting potatoes, there is nothing to indicate that the item is principally designed for the amusement of children as a toy.  Certain toys may be capable of limited “use” but are generally distinguishable by their size and limited capacity from the real item.  The Chipster is similar in construction and function to other commercially available potato cutters.  Based on its construction, there is nothing to indicate that the item is designed to be used to make “limited” quantities of potato chips.  Any amusement derived from the item is incidental to its utilitarian purpose. Subheadings 8205.51.3030, HTSUS, and 7323.99.9030, HTSUS, were also suggested as possible classifications for this item. Subheading 8205.51.3030, HTSUS, is limited to hand held and directed household tools with an iron or steel blade, working edge, working surface or other working part. The cutting portion of the Chipster is the working part of this item. Inasmuch as it rests on the plastic bowl and is not hand held and directed, it is not a hand tool of heading 8205. Subheading 7323.99.9030, HTSUS, is for table, kitchen or household articles not more specifically covered by other headings. The explanatory notes state that items classified within headings 8211 to 8215 are excluded from classification within this heading. 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