CLA-2-82:RR:NC:N1:118 R02394

Ms. Helen Cattaneo
Amazon.com
705 5th Avenue South
Seattle, WA 98104

RE: The tariff classification of a stainless steel steak knife set, packed in a fitted wooden box, from China.

Dear Ms. Cattaneo:

In your letter, dated August 9, 2005, you requested a tariff classification ruling.

The merchandise is an 8 piece stainless steel steak knife set, packed in a fitted wooden box. The knives have stainless steel handles containing neither nickel, nor over 10 percent by weight of manganese. The knives are valued at 25¢ or more each.

The applicable subheading for the stainless steel steak knife set, packed in a fitted wooden box will be 8211.91.4000, Harmonized Tariff Schedule of the United States (HTS), 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 stainless steel handles: other: other. The rate of duty will be 0.3¢ each + 3.7% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR).

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