CLA-2-82:OT:RR:NC:1:118
Mr. John Whitson
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a spreader knife from China.
Dear Mr. Whitson:
In your letter dated December 28, 2011, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
You refer to the submitted sample as a Stainless Steel Spreader Knife, item number T-322543. The knife has a plastic handle and serrated stainless steel blade. It is 8 ¾” long and at its widest point the blade is 1 ¼”. You have stated that the serrated edge enables the knife to cut most foods.
The applicable subheading for the Steel Spreader Knife, item number T-322543 will be 8211.92.2000, Harmonized Tariff Schedule of the United States (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: other knives having fixed blades: with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 0.8¢ each + 4.6% ad valorem.
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,
Thomas J. Russo
Director
National Commodity Specialist Division