CLA-2-82:OT:RR:NC:N4:415
Ms. Beth Zaffran
Robinson Home Products, Inc.
170 Lawrence Bell Drive, Suite 110
Williamsville, NY 14221
RE: The tariff classification of two sets of cheese knives from China.
Dear Ms. Zaffran:
In your letter dated July 17, 2019, you requested a tariff classification ruling.
The articles under consideration are two sets of cheese knives, item numbers 80303 and 80310. All of the items in each set feature a wooden handle and a blade or cutting edge of stainless steel. Per your submission, these items are for slicing and cutting cheeses of various hardness. All items within each set will be packaged together and ready for retail sale.
Item number 80303, described as a three piece rustic cheese knife set, consists of a narrow plane knife, an open work blade knife, and an open forked tip knife. The narrow plane knife is used to cut or divide soft cheese. It can also be used like a chisel and shave down on hard cheeses. The open work blade knife is cleaver shaped and is intended for semi-hard to semi-soft cheeses. The image provided shows it with holes in the blade, which prevents soft cheeses from sticking to the blade. The open forked tip knife is intended for soft to semi-soft cheeses. It is also pictured with holes in the blade.
Item number 80310, which is a set of four cheese knives, consists of a spade knife (parmesan knife), a narrow plane knife, an open pronged tip knife, and a flat cheese knife. The spade knife has a curved side that is sharpened for slicing and cutting hard cheeses. The narrow plane knife is similar to the knife described above. The open pronged tip knife is similar to the open forked tip knife in the previous set. The flat cheese knife is a wide, chisel like knife that is used to cut hard, crumbly cheeses.
The applicable subheading for the two sets of cheese knives, item numbers 80303 and 80310, will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[k]nives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [s]ets of assorted articles.”
These sets will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The cheese knives classified within subheading 8211.92.9030, HTSUS, are dutiable at 0.4 cents each plus 6.1 percent ad valorem, which provides the highest rate when compared to the other equivalent ad valorem rates. The complete tariff classification for this set will be 8211.10.0000 / 8211.92.9030.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division