B87532 B8 Ruling Active

The tariff classification of a bread knife from Taiwan

Issued August 4, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8211.92.9030

Headings: 8211

Product description

The sample you furnished is a kitchen bread knife consisting of a wood component approximately 15 inches in length and a serrated metal blade 9 1/2 inches long. The blade is mounted parallel to the wood component so that the slices will be uniformly cut. The handle section of the wood component is curved for a more comfortable grip.

CBP rationale

The applicable subheading for the kitchen bread knife will be 8211.92.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not.

Full text

NY B87532 August 4, 1997 CLA-2-82:RR:NC:1:119 B87532 CATEGORY: Classification TARIFF NO.: 8211.92.9030 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a bread knife from Taiwan Dear Ms. Aldinger: In your letter dated June 13, 1997, received July 15, 1997 by this office, you requested a tariff classification ruling. The sample you furnished is a kitchen bread knife consisting of a wood component approximately 15 inches in length and a serrated metal blade 9 1/2 inches long. The blade is mounted parallel to the wood component so that the slices will be uniformly cut. The handle section of the wood component is curved for a more comfortable grip. The applicable subheading for the kitchen bread knife will be 8211.92.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not... The rate of duty will be 0.4 cent each plus 6.1 percent 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 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 Jacques Preston at 212-466-5488. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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