The tariff classification of a mandoline from China.

N301263 November 13, 2018 CLA-2-82:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8210.00.0000; 9903.88.03 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a mandoline from China. Dear Ms. Trotta: In your letter dated October 8, 2018, you requested a tariff classification ruling. The article under consideration is a mandoline, item number CTG-00-MAN01. The mandoline features a stainless steel runway, which is grooved to help guide food and can be lifted up to wipe clean. It comes with a removable stainless steel straight edge/crinkle cut blade, that is reversible, and a julienne blade drum that contains fine and thick stainless steel julienne cutting blades. The mandoline has a mechanical control knob that can adjust the slice thickness from one-eighth of an inch to three-eighths of an inch and position the fine or thick julienne blades. Additionally, it has a collapsible nonslip stand that folds flat for easy storage and nonslip feet that help keep the mandoline securely in place on a flat surface, such as a countertop when in use, and does not appear to be primarily intended for hand-held use. Included with the mandoline is a spring-loaded food pusher to advance food onto the blade and protect fingertips. As this mandoline, item number CTG-00-MAN01, is a non-electric hand operated mechanical appliance, the applicable subheading will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[h]and-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 column one, general rate of duty 3.7 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 at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8210.00.00, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8210.00.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division