The tariff classification of a gut hook from Taiwan.

NY I89118 December 23, 2002 CLA-2-82:RR:NC:N1:113 I89118 CATEGORY: Classification TARIFF NO.: 8211.93.0060 Ms. Linda Lee Fiskars Brands, Inc. 2537 Daniels Street Madison, WI 537180 RE: The tariff classification of a gut hook from Taiwan. Dear Ms. Lee: In your letter dated December 5, 2002, you requested a ruling on tariff classification. The sample you provided is item 45924, the E-Z-Zip Gut Hook with Sheath. The gut hook comes in a set of four pieces in a retail package. The set includes the hook, two replacement utility blades and a sheath. The gut hook consists of a plastic handle with two finger holes. The handle is bent at the end into a hook containing a replaceable utility blade. The gut hook is used exclusively for field dressing big game animals. You also ask for the classification of the utility blades if imported separately. The applicable subheading for the packaged gut hook, blades and sheath will be 8211.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for knives having other than fixed blades, other. The general rate of duty, continuing into the year 2003, will be 3 cents each [piece in the set] plus 5.4 percent ad valorem. The applicable subheading for separately imported blades will be 8211.94.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for blades, other. The general rate of duty, continuing into the year 2003, will be 1 cent each plus 5.4 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division