CLA-2-82:RR:E:NC:N1:118

Mr. Heidar Nuristani
Compliance Specialist
Central Purchasing, LLC
3491 Mission Oaks Blvd.
Camarillo, CA 93012

RE: The tariff classification of a heavy-duty utility knife from China.

Dear Mr. Nuristani:

In your letter dated March 5, 2007, you requested a tariff classification ruling.

You have described item number 94933 to be a heavy-duty utility knife with retractable blade. The handle is made from die cast zinc alloy, formed sheet steel and molded rubber. One steel blade is installed in the knife ready for use and there are five extra blades stored within a compartment in the handle.

The applicable subheading for the heavy-duty utility knife with the extra blades will be 8211.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades, other (including parts). The rate of duty will be 3¢ each + 5.4%. The ad valorem part of the applicable rate of duty (5.4%) is assessed on the total value of the set and the specific duty (3¢) is assessed on each of the six pieces in the set.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division