CLA-2-82:RR:NC:N1:113 I88224

Ms. Maria Da Rocha
D & D Customhouse Brokerage, Inc.
701 Newark Avenue
Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of slicing knives from China.

Dear Ms. Da Rocha:

In your letter dated October 29, 2002, you requested a ruling on behalf of Tristar Products on tariff classification.

The samples you provided are two “Smartknives.” The “Smartknife” is a set consisting of three pieces. The set includes a knife with a serrated steel blade and a plastic handle and two slicing guides.

The applicable subheading for this product will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not: other knives having fixed blades: with rubber or plastic handles: kitchen and butcher knives. The general rate of duty will be 0.8 cents each [piece] plus 4.6 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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division