CLA-2-82:RR:NC:1:118 F88647
Mr. Philip Kwok
Lifetime Hoan Corporation
One Merrick Avenue
Westbury, NY 11590-6601
RE: The tariff classification of a knife sharpener from China.
Dear Mr. Kwok:
In your letter dated June 19, 2000, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested.
You have described your submitted sample as the Farberware® diamond hone knife sharpener, item #FWCPST11. Inside the plastic casing, there are two pairs of steel sharpening plates dusted with fine diamond particles, which impart the abrasive characteristic of the item. The sharpener uses roller guides along with a blade belt guide to create an optimum angle that ensures a razor sharp edge. It will be sold in the kitchenware department at retail outlets.
The applicable subheading for the knife sharpener will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for household tools and parts thereof: of iron or steel: other: kitchen and table implements. The duty rate will be 3.7 % ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 212-637-7025.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division