CLA-2-82:RR:NC:N1:113 I87445

Ms. Jolene Munoz
OFF Shore Consulting
2450 Peralta Blvd., Suite 202
Fremont, CA 94536

RE: The tariff classification of a carpet knife from Taiwan.

Dear Ms. Munoz:

In your letter dated October 14, 2002, you requested a ruling on tariff classification.

The sample you provided is item 13135, a carpet hook knife. The knife is 18-½ cm. in length with a 9-½ cm. hardwood handle.

The applicable subheading for this product will be 8211.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades, other, other, other. The general rate of duty will be 0.4 cents each plus 6.1 percent 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division