CLA-2-82:RR:NC:1:115 E84452

Mr. Donald F. Wright
Excel Importing Corp.
100 Andrews Road
Hicksville, NY 11801-1704

RE: The tariff classification of Knife Set from France and China.

Dear Mr. Wright:

In your letter dated June 18, 1999 you requested a tariff classification ruling.

The sample submitted is a Grand Chef Knife approximately 13" in length with a plastic handle and stainless steel blade. The knife is part of a set that contains 12 assorted knives, a honing steel and a pair of shears. All of the items are in a wooden block that has storage slots for the utensils. The set will be packaged in a box ready for retail sale. The box will be marked showing country of origin for the knives and wood block.

The applicable subheading for the Knife Set will be 8211.91.5060, Harmonized Tariff Schedule of the United States (HTS), 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:Table knives having fixed blades: Knives with rubber or plastic handles..Other. The rate of duty will be 0.7 cents each + 3.7% ad valorem.

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,
National Commodity
Specialist Division