CLA-2-82:RR:NC:N1:113 H80237
Mr. John Deboer
Wal(Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of a cutter set from China.
Dear Mr. Deboer:
In your letter dated April 23, 2001, you requested a ruling on tariff classification.
The sample you provided is item TU0813CJ, a 19-piece knife and blade set. The set includes 2 snap-off knives, 10 snap-off blades, 1 utility knife, 5 utility knife blades and 1 window scraper.
The applicable subheading for utility knife blades will be 8205.59.5505, Harmonized Tariff Schedule of the United States (HTS), which provides for edged handtools: single edge razor blades other than for shaving. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the window scraper will be 8205.59.5510, HTS, which provides for Handtools not elsewhere specified or included: Other: Other: Other: Of iron or steel: Other: Edged handtools: other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the knives will be 8211.93.0060, HTS, which provides for knives having other than fixed blades, other. The general rate of duty will be 3 cents each [knife] plus 5.4 percent ad valorem.
The applicable subheading for the snap-off knife blades will be 8211.94.5000, HTS, which provides for blades for knives having other than fixed blades. The general rate of duty will be 1 cent each plus 5.4 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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division