CLA-2-82:OT:RR:NC:N4:415
Misaki Nakamura
Basic Living Co., Ltd.
1F-1001 Paseo Minamigaoka
Onojo City, 816-0954
Japan
RE: The tariff classification of a kitchen knife and ramen bowl set from Japan.
Dear Ms. Nakamura:
In your letter dated October 6, 2025, you requested a tariff classification ruling.
There are two products under consideration.
The first item is described as a stainless steel Nakiri type kitchen knife. It features a stainless-steel blade and
a wooden handle. The blade measures approximately 16 centimeters (cm) in length and the knife has a total
length of around 30 cm. It is designed for household culinary use, primarily for cutting vegetables and
general kitchen food preparation.
The second item is described as a ceramic ramen bowl set. It consists of the following items: two ceramic
ramen bowls (approximately 20 cm in diameter), two ceramic soup spoons, and two pairs of wooden
chopsticks. The bowls and spoons are made of glazed stoneware (Mino ware), while the chopsticks are made
of natural wood. The set is intended for household tableware use. Your submission indicated they will be
sold together in one retail package.
The applicable subheading for the Nakiri kitchen knife 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.
The applicable subheading for the ramen bowl set will be 6912.00.4810, HTSUS, which provides for
“[c]eramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or
china: [t]ableware and kitchenware: [o]ther: [o]ther: [o]ther: [o]ther: [s]uitable for food or drink contact.”
The column one, general rate of duty is 9.8 percent.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to
your product classification, i.e., 9903.81.91, in addition to subheading 8211.92.9030, HTSUS. Derivative
iron or steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Japan with an ad
valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject
to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. For products
covered by subheading 9903.81.91, this additional duty applies to the non-steel content of the merchandise.
At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e.,
9903.02.73, in addition to subheadings 6912.00.4810 and 8211.92.9030, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division