CLA-2-82:OT:RR:NC:1:118
Ms. Angela Tabick
DF Young International Logistics
176-20 147 Avenue
Jamaica, NY 11434
RE: The tariff classification of handle scales, a cotton vest, folding knife and a pistol bayonet from China, Taiwan and the United States.
Dear Ms. Tabick:
In your letter dated December 6, 2010, you requested a tariff classification ruling on behalf of Ka-Bar knives.
You submitted four samples for review. The first sample, described as Brown Handle Scales, is a two-piece unassembled plastic handle. The sample referred to as style 1492M is a men’s 100% cotton woven vest with a left over snap closure and men’s cut. Style 1300 is a metal folding knife that also includes a folding fork and spoon. It is packaged with a fitted pouch that can be attached to a belt. Style 9900 is described as a pistol bayonet. The packaging states that the bayonet is designed to fit onto any medium to large frame pistol with rails. The medium carbon stainless blade measures 2.75” long and includes a custom molded sheath. You have stated that the country of origin of the Brown Handle Scales is Taiwan. Styles 1300 and 1492M are imported from China and style 9900 is from the United States.
The applicable subheading for the handle scales will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the men’s cotton vest, style 1492M, will be 6211.32.0070, HTSUS, which provides for other garments, men’s and boys’: of cotton: vests. The rate of duty is 8.1 percent ad valorem.
The applicable subheading for the folding knife, style 1300, will be 8211.93.0030, HTSUS, 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: knives having other than fixed blades: pen knives, pocket knives and other knives which have folding blades. The duty rate will be 3¢ each + 5.4 percent ad valorem.
The applicable subheading for the pistol bayonet, style 9900, will be 9307.00, HTSUS, which provides for swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division