CLA-2 CO:R:C:G 087515 AJS
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 When the knife is withdrawn from the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.
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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
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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
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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
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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.
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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