CLA-2-82:OT:RR:NC:1:118
Ms. Mary Brinkman
Customs Import Compliance Department
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of stainless steel knives from China.
Dear Ms. Brinkman:
In your letter dated March 29, 2011, you requested a tariff classification ruling. The samples you have submitted are being returned to you as requested.
You have described the submitted samples as stainless steel knives for food preparation in the kitchen. There are two styles; a slicing knife and a serrated steak knife. The knives are made of stainless steel and have rubber/plastic handles that are partially covered (top and sides) with stainless steel. The rubber/plastic is exposed along the bottom of the handle, (where the fingers would wrap around) and at the end of the handle. It is also visible as a narrow band (approximately 2 mm wide) along the top. The knives are less than 25.9 cm in overall length and are valued over 25¢ each. The slicing knife and six serrated steak knives will be sold in a set of 15 pieces with a wood block for storage. Classification is requested for the two knives if imported separately from the set.
The applicable subheading for the serrated steak knife will be 8211.91.5030, Harmonized Tariff Schedule of the United States (HTSUS), 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: other: table knives having fixed blades: knives with rubber or plastic handles: steak knives. The rate of duty will be 0.7¢ each + 3.7% ad valorem.
The applicable subheading for the slicing knife will be 8211.92.9030, HTSUS, 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: other: other knives having fixed blades: other: other: kitchen and butcher knives. The rate of duty will be 0.4¢ each + 6.1% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division