CLA-2-82:OT:RR:NC:N4:415
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a two knife set from China.
Dear Ms. Trotta:
In your letter dated September 9, 2019, you requested a tariff classification ruling.
The product under consideration is described in your submission as a two-piece prep set, item number C77SSH-7PUT. This set consists of a 3.5 inch paring knife and a 5.5 inch serrated utility knife. The two knives are wholly constructed from stainless steel, including the handles. They will be packaged together for retail sale and include blade guards. As both knives have the same classification, they would not be considered a set for classification purposes.
The applicable subheading for these two knives, item number C77SSH-7PUT, will be 8211.92.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[k]nives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [o]ther: [o]ther knives having fixed blades: [o]ther: [o]ther: [k]itchen and butcher knives.” The column one, general rate of duty is 0.4 cents each plus 6.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8211.92.9030, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8211.92.9030, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division