The tariff classification of a knife sharpener from Taiwan.

N210916 April 6, 2012 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.51.7500 Mr. Young Ham INIX LLC. 1705 N 320 W Orem, UT 84057 RE: The tariff classification of a knife sharpener from Taiwan. Dear Mr. Ham: In your letter dated March 26, 2012, you requested a tariff classification ruling. You refer to the instant merchandise as a Kleva Sharp portable knife sharpener. The sharpener consists of a circular base made of ABS and rubber. It measures 6 cm x 6.5 cm x 6 cm. Tungsten carbide blades are located on the top of the base and are used to sharpen knives. The applicable subheading for the Kleva Sharp knife 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. 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, Thomas J. Russo Director National Commodity Specialist Division