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February 25, 1999

CLA-2-82:RR:NC:115 D87780

CATEGORY: CLASSIFICATION

TARIFF NO.: 8211.92.2000,8213.00.9000,8205.51.1500,6116.10.6500, 8423.10.0030,3924.10.5000

Ms. Lesa R.Hubbard
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75301-0001

RE: The tariff classification of a Fisherman’s Travel Set from Taiwan.

Dear Ms. Hubbard:

In your letter dated February 05,1999 you requested a tariff classification ruling.

The sample submitted is a Fisherman’s Travel Set (style number 537-1451 and catalog number 537-4137) and contains the following items: 13-3/8" Large Fillet Knife, 10-1/2" Small Fillet Knife, 9-1/4" Combination Serrated Cutting Blade and Scaler, 8" Utility Scissors, 12" Sharpening Steel, 14 lbs Scale w/ Measuring Tape, 10" Rubber Coated Gloves and Cutting Board all fitted into a plastic molded case. The sample will be returned as per your request.

The applicable subheading for the large fillet knife, small fillet knife and combination serrated cutting blade and scaler 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 0.8 cents each + 4.6% ad valorem. The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Scissors, tailors’s shears and similar shears, and blades and other base metal parts thereof: Valued over $1.75/dozen: Other. The rate of duty will be 6.5 cents each + 6.5% ad valorem. The applicable subheading for the sharpening steel will be 8205.51.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Household tools, and parts thereof: of iron or steel: carving and butcher steels, with or without handles. The rate of duty will be free. The applicable subheading for the cutting board will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other. The rate of duty will be 3.4% ad valorem. The applicable subheading for the rubber coated gloves will be 6116.10.6500 if weight of coating exceeds 50%, Harmonized Tariff Schedule of the United States (HTS). which provides for Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: Other. The rate of duty will be 10.5% ad valorem. If coating does not exceed 50% than 6116.10.5520 would be applicable. The rate of duty will be 13.6% and subject to category 631. The applicable subheading for the scale w/measuring tape will be 8423.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Weighing machinery: Other: Of a kind suitable for carrying on the person. The rate of duty will be free, The plastic fitted molded case will be classified under 5(a) of the General Rules of Interpretation; the cost of the case would be amortized throughout all the other items.

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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,

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