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Advance Rulings for Tariff Classification
Product Name
Cutter, pizza
Technical Reference System Number
234245
Description
The pizza cutter is a stainless steel cutting wheel, approximately 10.16 centimetres (4 inches) in diameter that has a hole in the centre where a plastic handle is attached with a rivet.
Analysis and Justification
This item is not a knife. Heading 82.05 covers “hand tools (including glaziers' diamonds), not elsewhere specified or included”. Within that heading, subheading 8205.51 provides for “household hand tools”.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the pizza cutter is classified under classification number 8205.51.90.90 of the Customs Tariff.
