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NY N018771




October 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.51.3030

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

RE: The tariff classification of cookie cutters from China.

Dear Ms. Ramsey:

In your letter dated October 11, 2007, you requested a tariff classification ruling.

The submitted sample (SKU #63360) is a set of three fluted round cookie cutters with handles. The included literature states that the handles are made of polypropylene and the cutting edges are stainless steel. They are used to create decorative shaped cookies or sandwiches.

The applicable subheading for the cookie cutters will be 8205.51.3030, 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: of iron or steel: other (including parts): kitchen and table implements. 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,

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