L88381 L8 Ruling Active

The tariff classification of a knife set from China.

Issued November 8, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8211.10.0000, 8213.00.9000

Headings: 8213, 8211

Product description

We are returning the sample as you have requested. The “7 Piece German Style Knife Set with Cutting Board” is a 7 piece knife set comprised of an 8” chef knife, 8” carving knife, 4 ½” utility knife, 3” paring knife, 7 ½” sharpening steel, kitchen scissors, and plastic cutting board. The cutlery has stainless steel blades and acrylonitrile-butadiene-styrene (ABS plastic) handles. The scissors are valued over $1.75 per dozen.

CBP rationale

The applicable subheading for the knife set will be 8211.10.0000, 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: sets of assorted articles.

Full text

NY L88381 November 8, 2005 CLA-2-82:RR:NC:N1:118 L88381 CATEGORY: Classification TARIFF NO.: 8211.10.0000/8213.00.9000 Ms. Linda Kohl Radix Group International DBA Danzas AEI 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a knife set from China. Dear Ms. Kohl: In your letter, dated October 19, 2005, on behalf of your client, Delhaize Group DBA Hannaford Food Division, you requested a tariff classification ruling. We are returning the sample as you have requested. The “7 Piece German Style Knife Set with Cutting Board” is a 7 piece knife set comprised of an 8” chef knife, 8” carving knife, 4 ½” utility knife, 3” paring knife, 7 ½” sharpening steel, kitchen scissors, and plastic cutting board. The cutlery has stainless steel blades and acrylonitrile-butadiene-styrene (ABS plastic) handles. The scissors are valued over $1.75 per dozen. The applicable subheading for the knife set will be 8211.10.0000, 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: 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. Since the rate of the scissors (3 cents each + 3 percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8211.10.0000/8213.00.9000, HTS. The specific rate (3 cents each) applies to each piece in the set. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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