The tariff classification of cheese knives and cheese spreaders from China.
Issued April 25, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8211.10.0000, 8211.92.9060, 8215.99.5000
Product description
The merchandise is described as follows: Set of 4 cheese knives, SKU 13696985. The cheese knives (pointed, rectangular, turner and fork) have 18/8 stainless steel handles and 420 J2 steel blades. Set of 4 cheese spreaders, SKU 13696993. The cheese spreaders have 18/8 stainless steel handles and 420 J2 steel blades.
CBP rationale
The applicable subheading for the cheese knives 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 applicable subheading for the cheese spreaders will be 8215.99.5000, HTS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts).
Full text
NY R01720 April 25, 2005 CLA-2-82:RR:NC:N1:118 R01720 CATEGORY: Classification TARIFF NO.: 8211.10.0000/8211.92.9060; 8215.99.5000 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of cheese knives and cheese spreaders from China. Dear Ms. Bonadonna: In your letter, dated March 30, 2005, you requested a tariff classification ruling. The merchandise is described as follows: Set of 4 cheese knives, SKU 13696985. The cheese knives (pointed, rectangular, turner and fork) have 18/8 stainless steel handles and 420 J2 steel blades. Set of 4 cheese spreaders, SKU 13696993. The cheese spreaders have 18/8 stainless steel handles and 420 J2 steel blades. The applicable subheading for the cheese knives 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 knives (0.4 cents each + 6.1 percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8211.10.0000/8211.92.9060, HTS. The specific rate (0.4 cents each) applies to each piece in the set. The applicable subheading for the cheese spreaders will be 8215.99.5000, HTS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts). The rate of duty will be 5.3% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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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