CLA-2-82:RR:NC:1:119 B87532

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a bread knife from Taiwan

Dear Ms. Aldinger:

In your letter dated June 13, 1997, received July 15, 1997 by this office, you requested a tariff classification ruling.

The sample you furnished is a kitchen bread knife consisting of a wood component approximately 15 inches in length and a serrated metal blade 9 1/2 inches long. The blade is mounted parallel to the wood component so that the slices will be uniformly cut. The handle section of the wood component is curved for a more comfortable grip.

The applicable subheading for the kitchen bread knife will be 8211.92.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not... The rate of duty will be 0.4 cent each plus 6.1 percent ad valorem.

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 Jacques Preston at 212-466-5488.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division