United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 882984 - NY 883075 > NY 883021

Previous Ruling Next Ruling
NY 883021




March 19, 1993

CLA-2-82:S:N:N3:119 883021

CATEGORY: CLASSIFICATION

TARIFF NO.: 8211.10.0000; 8211.91.5030; 8211.92.2000

Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road Dept. 52-2A
Ada, MI 49355

RE: The tariff classification of knife sets from Taiwan

Dear Mr. Coe:

In your letter dated February 11, 1993, you requested a tariff classification ruling.

The articles to be imported are knife sets with molded black plastic handles. Sets no. 1, 3 and 4 consist of eight, six and ten kitchen knives respectively. Sets no. 1 and 4 have counter top wooden storage blocks and set no. 3 has a wooden hanging strip. Set no. 2 consists of six kitchen knives and one carving fork. Set no. 5 consists of eight steak knives and a wooden block. The wooden storage blocks and the wooden hanging strip will be treated as packing and classified with the knives.

The applicable subheading for knife sets no. 1, 3 and 4 will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades... with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 1 cent each plus 5.7 percent ad valorem.

The applicable subheading for knife set no. 2 will be 8211.10.0000, HTS, which provides for knives with cutting blades, serrated or not... sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of the knives, 1 cent each plus 5.7 percent (HTS 8211.92.2000) will apply to the complete set. The specific rate of duty (1 cent) applies to each utensil in the set.

The applicable subheading for knife set no. 5 will be 8211.91.5030, HTS, which provides for table knives having fixed blades... knives with rubber or plastic handles. The rate of duty will be 1 cent each plus 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: