The tariff classification of knife sets from Taiwan

NY 883021 March 19, 1993 CLA-2-82:S:N:N3:119 883021 CATEGORY: Classification TARIFF NO.: 8211.10.0000; 8211.91.5030; 8211.92.2000 Mr. Warren E. Coe Amway Corporation 7575 E. Fulton Road Dept. 52-2A Ada, MI 49355 RE: The tariff classification of knife sets from Taiwan Dear Mr. Coe: In your letter dated February 11, 1993, you requested a tariff classification ruling. The articles to be imported are knife sets with molded black plastic handles. Sets no. 1, 3 and 4 consist of eight, six and ten kitchen knives respectively. Sets no. 1 and 4 have counter top wooden storage blocks and set no. 3 has a wooden hanging strip. Set no. 2 consists of six kitchen knives and one carving fork. Set no. 5 consists of eight steak knives and a wooden block. The wooden storage blocks and the wooden hanging strip will be treated as packing and classified with the knives. The applicable subheading for knife sets no. 1, 3 and 4 will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades... with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 1 cent each plus 5.7 percent ad valorem. The applicable subheading for knife set no. 2 will be 8211.10.0000, HTS, which provides for knives with cutting blades, serrated or not... sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of the knives, 1 cent each plus 5.7 percent (HTS 8211.92.2000) will apply to the complete set. The specific rate of duty (1 cent) applies to each utensil in the set. The applicable subheading for knife set no. 5 will be 8211.91.5030, HTS, which provides for table knives having fixed blades... knives with rubber or plastic handles. The rate of duty will be 1 cent each plus 5.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport