CLA-2-82:S:N:N3:119 883021
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
New York Seaport