CLA-2-82:RR:NC:N1:113 I86953

Ms. Jennifer Lam
Fiskars, Inc.
305 84th Avenue South
P.O. Box 8027
Wausau, WI 54401

RE: The tariff classification of replacement blades from Taiwan

Dear Ms. Lam:

In your letter dated September 27, 2002, you requested a tariff classification ruling.

The sample you submitted is a blister pack of 5 stainless steel blades stored in a capped plastic tube (item number 2608). The blades will be used as replacement blades for the Softgrip Razor Knife. The applicable subheading for the blades will be 8211.94.5000, 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, blades, other. The rate of duty will be 1 cent each (per blade) 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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division