CLA-2-82:RR:NC:N1:113 H80238
Mr. John deBoer
Wal(Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of a hobby knife set from China.
Dear Mr. deBoer:
In your letter dated April 23, 2001, you requested a ruling on tariff classification.
The sample you provided is item #TU1089C, a 32-piece hobby knife set. The hobby knives consist of 4 tubular handles and 28 fine interchangeable blades suitable for arts and crafts work.
The applicable subheading for this product 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 will be 3 cents [per piece] 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 212-637-7008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division