CLA-2-82:S:N:N3:119 886086
Mr. Warren E. Coe
Amway Corporation
7575 East Fulton Road, Dept. 52-2A
Ada, Michigan 49355
RE: The tariff classification of a knife set from Taiwan
Dear Mr. Coe:
In your letter dated May 12, 1993, you requested a tariff
classification ruling.
The merchandise for which you request a classification is a knife set
(Model #J2562), which consists of six miscellaneous kitchen knives and six
steak knives, all of which have wooden handles. Included with the set is a
wooden storage block designed to rest on the counter-top. A photograph of
the 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...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 0.4 cents each plus 6.1 percent ad valorem, which is
the rate of duty for other knives, having fixed blades...other...other
(8211.92.8030, HTS). 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport