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NY 897982




May 24, 1994

CLA-2-82:S:N:N3:119 897982

CATEGORY: CLASSIFICATION

TARIFF NO.: 8211.10.0000/8211.92.2000

Ms. Alexandra M. Stoianovici,
Assistant Customs Manager
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of a knife set from Taiwan

Dear Ms. Stoianovici:

In your letter dated May 10, 1994, on behalf of Target Stores, you requested a tariff classification ruling.

The merchandise for which you request a classification is a knife set (Style #2000), which consists of the following: one vegetable knife; one boning knife; one bread knife; one slicing knife; one chef's knife; one sharpening steel (with 8-inch blade and 4 3/4-inch handle); two utility knives; and four steak knives. All the utensils have stainless steel blades and bakelite handles. Included with the set is a wooden storage block, which has storage slots for the utensils and is designed to rest on the counter-top. The wooden storage block will be treated as packing, and classified with the knife set. A sample of the complete set was submitted.

The applicable subheading for the knife set will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not... sets of assorted articles. The duty rate is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty applicable to the complete set will be 1 cent each plus 5.7 percent ad valorem, which is the rate of duty for other knives having fixed blades... with rubber or plastic handles: kitchen and butcher knives (8211.92.2000, HTS). The specific rate of duty (1 cent) will be assessed on each utensil in the set except the storage block, which is treated as packing. The wooden storage block will be classified with the set, as provided for in General Rule of Interpretation 5(a), of the Harmonized Tariff Schedule of the United States (HTS).

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.

The complete set is being returned to your office, as requested.

Sincerely,

Jean F. Maguire
Area Director

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