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HQ 087515


December 7, 1990

CLA-2 CO:R:C:G 087515 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8211.92.20; 8215.20.00

Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841

RE: Knives with combination storage scabbard/sharpening cassette or combination wooden storage block/sharpening cassette; Subheading 8211.92.20; Subheading 8215.20.00; Heading 3924; General Rule of Interpretation 3; Goods put up in sets for retail sale; General Rule of Interpretation 3(b) Explanatory Note (X) and (VII); Chapter 82, Note 3; General Rule of Interpretation 5(a); Subheading 8211.10.00.

Dear Mr. Alsup:

Your letter of January 18, 1990, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been forwarded to this office for reply.

FACTS:

The articles at issue consist of four samples. Sample one consists of a paring knife with a blade measuring 3 1/8" in length. This sample also includes a plastic storage scabbard which acts as a holder for the knife. Combined with the scabbard is a plastic cassette which contains two angled tungsten carbide sharpening blocks. When the knife is withdrawn from the cassette, the cutting edge of the blade slides between the two carbide blocks and is sharpened. Screws are provided to mount the scabbard on the wall.

Sample two consists of a carving knife with an 8" blade and utility knife with a 4 3/4" blade. A combination storage scabbard/sharpening cassette is included for each knife.

Sample three consists of a set of five knives. This set includes the paring, carving and utility knives mentioned previously as well as a vegetable knife with a 6 1/4" blade and chef knife with an 8 1/8" blade. A wooden block designed to rest on a counter-top is included with this set. The block possesses an individual slot for each knife and a built in sharpening cassette.

Sample four consists of the above mentioned carving knife and a carving fork. The knife is stored in a combination scabbard/sharpening cassette while the fork is attached to a plastic holder. Both holders are attached to a piece of plastic so that the set may be mounted.

The fork and all of the subject knives are made of stainless steel with polypropylene handles.

ISSUE:

Whether the articles at issue are properly classifiable within heading 8211, HTSUSA, which provides for knives with cutting blades; or within heading 8215, HTSUSA, which provides for forks and similar kitchen or tableware.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. If classification cannot be determined by the application of GRI 1 then the subsequent GRIs must be consulted.

Heading 8211, HTSUSA, provides for knives with cutting blades. Sample one consists of a paring knife with a cutting blade, and combination scabbard/sharpening cassette. The paring knife satisfies the terms of this heading. More specifically, it is described within subheading 8211.92.20, HTSUSA, as a kitchen knife. However, the paring knife and combination scabbard/ sharpening cassette do not satisfy the terms of heading 8211, HTSUSA. Accordingly, sample one cannot be classified within this heading by the application of GRI 1.

Heading 3924, HTSUSA, provides for tableware, kitchenware, and other household articles of plastic. The scabbard at issue is composed of plastic. The casing of the sharpening cassette is also composed of plastic. The combination scabbard/sharpening cassette is designed to hold and sharpen the paring knife in the household. The scabbard/sharpening cassette satisfies the terms
of heading 3924, HTSUSA. However, sample one does not satisfy the terms of this heading. Therefore, this sample cannot be classified within this heading by the application of GRI 1.

GRI 3 provides for goods which are, prima facie, classifi- able within two or more headings. Sample one consists of a paring knife which is, prima facie, classifiable within heading 8211, and combination plastic scabbard/sharpening cassette which is, prima facie, classifiable within heading 3924. GRI 3(a) provides that the heading which provides the most specific description of the merchandise shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. GRI 3(a). Both headings 8211 and 3924 refer to part only of the items in sample one. Accordingly, each heading at issue is equally specific in relation to sample one.

Goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the component which gives the set its essential character. GRI 3(b). The term "goods put up in sets for retail sale" ("set") shall be taken to mean goods which consist of at least two different articles which are, prima facie, classifiable in different headings. GRI 3(b) Explanatory Note (EN)(X)(a). As stated previously, sample one satisfies this requirement.

A "set" must also consist of articles put up together to meet a particular need or carry out a specific activity. GRI 3 (b) EN(X)(b). Sample one satisfies this requirement. It consists of a knife and storage scabbard/sharpening cassette put up together to carry out the specific activity of paring. The scabbard/sharpening cassette enable the knife to carry out its function of paring more effectively.

A "set" must additionally be put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). Sample one satisfies this final requirement for classification as a "set". It is put up for sale directly to users with the knife stored in the storage scabbard/sharpening cassette.

GRI 3(b) requires that a "set" be classified as if it consists of the component which gives the set its essential character. EN (VII). The factor which determines essential character will vary as between different kinds of goods. EN (VII). It may, for example, be determined by the nature of the
material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. EN (VII). In this case, the role of the paring knife in relation to the use of the set determines essential character. The knife is the essential component of the set. The use of the other components revolve around the use of the knife. The other components would be of no use without the knife while the knife would function normally without either of them. Accordingly, sample one is classifiable as if it consisted solely of the paring knife because this is the component which gives the set its essential character. Therefore, sample one is properly classifiable within 8211.92.20, HTSUSA, as a paring knife set.

Sample two consists of a utility knife and carving knife. Each knife is enclosed within a combination storage scabbard/ sharpening cassette. Each of these knives satisfy the description of a kitchen knife within subheading 8211.92.20, HTSUSA. This sample is subject to the same type of GRI 3(b) analysis used to classify sample one. Sample two is a "set" classified according to its essential character. The essential character in this case would be determined by the two knives. As stated previously, the two knives are classifiable within subheading 8211.92.20. Accordingly, sample two is a kitchen knife set properly classifiable within subheading 8211.92.20, HTSUSA.

Sample three consists of a set of fives knives with a combination wooden storage block/sharpening cassette. Each of the five knives satisfy the description of a knife within subheading 8211.92.20, HTSUSA. This sample is also subject to the same type of GRI 3(b) analysis used to classify the previous samples. Sample three is a "set" classifiable according to its essential character. In this case, the role of the knives in relation to the use of the set determines essential character. Accordingly, the set is classifiable as if it consisted solely of the knives. Therefore, the knives and combination storage block/sharpening cassette are a kitchen knife set classifiable within subheading 8211.92.20, HTSUSA.

Sample four consists of a carving knife with a combination storage scabbard/sharpening cassette, and a carving fork with a plastic holder. As stated previously, the carving knife satisfies the terms of subheading 8211.92.20, HTSUSA. The fork satisfies the terms of heading 8215, HTSUSA, which provides for forks. Sets consisting of a knife of heading 8211 and a fork of heading 8215 are to be classified in heading 8215. Chapter 82, Note 3. Sample four satisfies the terms of this legal note and is classifiable within heading 8215, HTSUSA. Resort to GRI 3 is not required in this instance because the classification of this
merchandise can be determined according to the terms of a relative chapter note. Subheading 8215.20.00, HTSUSA, provides for sets of assorted articles. This sample is a set consisting of a knife and fork accompanied with holders. Therefore, sample four satisfies the terms of this subheading and is classifiable therein.

GRI 5(a) provides for containers that are "specially shaped or fitted" to contain a specific article or set of articles. It may be argued that the various combinations of storage scabbards/ sharpening cassettes and combination wooden block/sharpening cassette are specially shaped containers. We do not agree with this contention. The combining of the scabbards and wooden block with sharpening cassettes precludes these containers from treatment as "specially shaped or fitted containers". The addition of the sharpening cassettes to the scabbards and block enables them to carry out a significant function other than the containing of knives. None of the examples given of a "specially shaped or fitted container" perform functions other than containing articles. GRI 5(a) EN(II). Accordingly, the combination storage scabbards/sharpening cassettes and wooden block/sharpening cassette are not properly classifiable according to GRI 5(a).

The broker in this instance argues that samples two and three are properly classifiable within subheading 8211.10.00, HTSUSA, which provides for sets of assorted articles of heading 8211. The scope of this subheading is limited to sets of different knives of this heading. EN 81.11. All of the knives in these samples are kitchen knives classifiable within the same subheading. These samples do not contain sets of different knives. Therefore, samples two and three cannot be classified within subheading 8211.10.00, HTSUSA.

HOLDING:

The paring knife and combination storage scabbard/sharpening cassette is a GRI 3(b) set that is properly classifiable within subheading 8211.92.20, HTSUSA, which provides for kitchen knives, generally dutiable at the rate of 1 cent each plus 5.7 percent ad valorem.

The utility and carving knives with combination storage scabbard/sharpening cassettes are a GRI 3(b) set which is also properly classifiable within subheading 8211.92.20, HTSUSA.

The 5 piece cutlery set with combination wooden storage block/sharpening cassette is a GRI 3(b) set which is properly classifiable within subheading 8211.92.20, HTSUSA.

The carving knife and fork set with holders is properly classifiable within subheading 8215.20.00, HTSUSA, which provides for sets of assorted articles. This merchandise is dutiable at the rate applicable to that article in the set subject to the highest rate of duty. The carving knife is classifiable within subheading 8211.92.20, HTSUSA, which is the applicable subheading with the highest rate of duty in this case. Accordingly, this sample is dutiable at the rate of 1 cent each plus 5.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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