The tariff classification of a Knifeware and Shears Sharpener from China

N009534 April 26, 2007 CLA-2-82:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.51.7500 Ms. Sara M. Hachmann Access Business Group International LLC 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of a Knifeware and Shears Sharpener from China Dear Ms. Hachmann: In your letter dated March 29, 2007, you requested a tariff classification ruling. The sample is being returned as you requested. The submitted sample is described as an ICook® Knifeware & Shears Sharpener (SKU No. 102716). The product is a combined sharpener that has a ceramic whetstone for knives and a carbide sharpening element for shears. The sharpeners are enclosed in a plastic covering. You state that the carbide sharpening element is made from metal powder. The main component grade is 92% tungsten carbide and 8% cobalt carbide. The applicable subheading for the ICook® Knifware & Shears Sharpener will be 8205.51.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: other. The rate of duty will be 3.7% ad valorem. Consideration was given to your proposed classification of 8205.51.3030 in accordance with GRI 3 (c) as the heading that occurs last in numeric order. However, that heading provides for household tools of iron and steel. The sharpening element for the shears is a carbide made of 92% tungsten carbide and 8% cobalt carbide. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division