CLA-2-82:OT:RR:NC:1:118
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 N. Charles Street, Suite 1200
Baltimore, MD 21201
RE: The tariff classification of throwing knives from China.
Dear Ms. Taeger:
In your letter dated July 7, 2011 you requested a tariff classification ruling on behalf of your client, Master Cutlery of Secaucus, NJ.
You describe the submitted sample, model number RC-005RB, as throwing knives. The sample is packaged in a box and includes three stainless steel knives in a fitted nylon pouch. Each knife has a cutting edge and sharp point. You state that the knives are used in knife throwing competitions, martial arts and by the military.
The applicable subheading for the throwing knives, model number RC-005RB, will be 8211.92.9060, 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: other knives having fixed blades: other: other: other. The rate of duty will be 0.4¢ each plus 6.1% ad valorem.
You proposed classifying the throwing knives within 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." You make reference to New York Ruling 833351, dated December 29, 1988. Unlike the articles described in the referenced ruling, the knives you submitted (model number RC-005RB) have a sharp cutting edge. Therefore, classification within Chapter 95 would not be correct.
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