CLA-2-82:RR:NC:N1:113 J84395
Mr. Brian Bono
Panalpina
561 Airport South Parkway, Suite 100
Atlanta, GA 30349
RE: The tariff classification of a fish gutting kit from China.
Dear Mr. Bono:
In your letter dated May 8, 2003, you requested a ruling on behalf of Zebco, a W.C. Bradley Company, on tariff classification.
The merchandise is the Rhino fish gutting kit. The kit contains three different knives with handles, a sharpening steel and a plastic cutting board. The kit is packaged in a fitted plastic container.
The applicable subheading for this product will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not…sets of assorted articles. The rate of duty 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 of the knives, 0.8 cents each (per piece) plus 4.6 percent ad valorem under HTS 8211.92.2000 will be the highest and will therefore apply to the whole set.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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