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NY M87020




September 27, 2006

CLA-2-82:RR:NC:N1:118 M87020

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.51.6000

Ms. Francine Ramsey
Hampton Direct
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a “Pie & Cake Divider” from Taiwan.

Dear Ms. Ramsey:

In your letter dated September 19, 2006 you requested a tariff classification ruling.

The “Pie & Cake Divider” (item number 57840) is made of aluminum and measures approximately 9” in diameter. By pressing the divider into the top of a pie or cake, the saw tooth edges score the pie/cake into seven even slices.

The applicable subheading for the “Pie & Cake Divider” will be 8205.51.6000, Harmonized Tariff Schedule of the United States (HTSU), 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: of aluminum. The rate of duty will be 2.2 ¢/kg + 5% 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,

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