CLA-2-82:OT:RR:NC:N4:415
Ms. Jamie G. Staveley
C.H. Robinson Worldwide Canada, Ltd.
400 - 645 Rue Wellington
Montreal, QC H3C 0L1
Canada
RE: The tariff classification of a set of two knives from China.
Dear Ms. Staveley:
In your letter dated September 20, 2019, you requested a tariff classification ruling on behalf of your client, Circle Sales & Import, Ltd. Images of the knives were provided in lieu of samples.
The product under consideration is a set of two knives, listed as model number 31455PKH. The first knife is a fixed blade hunting knife measuring eight inches in total length. It features a rose wood handle and a black nylon fabric sheath. The other knife is a folding pocket knife measuring 6.25 inches in total length. It has a rose wood panel on one side of the handle and a clip on the other.
The applicable subheading for the set of two knives, model number 31455PKH, will be 8211.10.0000, 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: [s]ets of assorted articles.”
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The folding knife classified within subheading 8211.93.0035, HTSUS, is dutiable at 3 cents each plus 5.4 percent ad valorem, which provides the highest rate when compared to the ad valorem rate of the hunting knife. When considering the additional 25 percent ad valorem rate of duty, mentioned below, the folding knife would still provide the highest rate. The complete tariff classification for this set will be 8211.10.0000 / 8211.93.0035.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8211.93.0035, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8211.93.0035, 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