CLA-2-82:S:N:N3:119 803420
Ms. Laura Deniz
Evans and Wood & Co., Inc.
P.O. Box 610005
D/FW Airport, TX 75261
RE: The tariff classification of a pocket knife/watch from China
Dear Ms. Deniz:
In your letter dated October 11, 1994, you requested a tariff
classification and country of origin marking ruling on behalf of B
& F
Systems, Dallas, TX.
A finished sample of the product you submitted can be described as a
pocket knife with various tool attachments, solid red plastic handles or
shells (no design), and a watch fitted in a recess in the handle. Your
client plans to import the knife, the handles (recess in one handle) and
the watch unattached and assemble them after importation. This minor
assembly operation does not change the character of the imported product.
Paragraph 2(a) of the General Rules of Interpretation, Harmonized Tariff
Schedule of the United States provides in part that any reference in a
heading to an article shall be taken to include a reference to that article
entered unassembled or disassembled. Therefore the unassembled pocket
knife/watch will be treated the same as the assembled article.
The applicable subheading for the pocket knife/watch will be
8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which
provides for knives having other than fixed blades and parts thereof
(except blades). The rate of duty will be 3 cents each plus 5.4 percent ad
valorem.
The marking regulations require that every article of foreign origin (or
its container) imported into the U.S. shall be marked in a conspicuous
place as legibly, indelibly, and permanently as the nature of the article
(or container) will permit, in such manner as to indicate to an ultimate
purchaser in the U.S. the English name of the country of origin of the
article. In addition, Section 134.43 of the Customs Regulations requires
that certain articles such as knives be marked by die stamping, engraving,
etc.
Except for the unattached plastic shells or handles, the pocket knife is
a finished product and should be marked with the country of origin on the
main or master blade. The watch may be marked "Swiss Movement" if in fact
the movement is assembled in Switzerland.
Since the completed knife is to be repacked in individual gift boxes,
the certification procedures of Section 134.26 of the Customs Regulations
will have to be followed. A sample of the marking to be used on the
individual gift boxes should be submitted to the Import Specialist at the
intended port of entry for approval.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have
been filed without a copy, this ruling should be brought to the attention
of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport