The tariff classification of knife handle from Taiwan. Dear Mr. Hodgson:

NY D88069 February 16, 1999 CLA-2-82:RR:NC:115 D88069 CATEGORY: Classification TARIFF NO.: 8211.95.9000 Mr. Mauricio Hodgson Auditrade Customs Brokers 5448 Hoffner Avenue, Suite 403 Orlando, Florida 33812 RE: The tariff classification of knife handle from Taiwan. Dear Mr. Hodgson: In your letter dated February 4, 1999 you requested a tariff classification ruling on behalf of your client Reco Imports. The sample submitted is a 5 inch knife handle made out of plastic and a metal frame. The handle will carry a folding type blade. The applicable subheading for the knife handle will be 8211.95.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 and blades and other base metal parts thereof: Handles of base metal.: Other. The rate of duty will be 3 cents each + 5.4% 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 Melvyn Birnbaum at 212-637-7017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division