CLA-2-82:RR:NC:1: 115 E89802
TARIFF : 8211.93.0030
Mr. Victor Juzumas
Victor J. Juzumas Customs Broker
Cargo Bldg. 80 Rm113
JFK International Airport
RE: The tariff classification of a multi-purpose culinary tool from China..
Dear Mr. Juzumas:
In your letter dated November 9, 1999 you requested a tariff classification ruling on behalf of your client Zelco Industries.
The sample submitted called a Food Tool is a multi-purpose culinary tool. The tool consists of a Knife, Can Opener and Screwdriver, Bottle Opener, Coated Corkscrew and Salt and Pepper Shakers.
Classification for this item will be based on the General Rules of Interpretation 3© which states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which merit consideration”. All the implements were considered to have equal merit. In this item the last in the tariff is the knife.
The applicable subheading for the Food Tool will be 8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Knives having other than fixed blades..Pen knives, pocket knives and other knives which have folding blades The rate of duty will be 3 cents each + 5.4% 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 Melvyn Birnbaum at 212-637-7017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division