CLA-2-68:RR:NC:2:226 J80603
Ms. Linda Lee
Fiskars Brands, Inc.
2537 Daniels Street
Madison, WI 53718
RE: The tariff classification of four abrasive articles and one sharpening tool from China or Taiwan
Dear Ms. Lee:
In your letter dated January 27, 2003, on behalf of Gerber Legendary Blades Division, you requested a tariff classification ruling. Five representative samples and literature regarding “New Sharpener Products” were submitted and will be returned to you as requested.
Item #22-41363 is described as a “Diamond Pad”. You stated in your letter that the product is composed of synthetic diamonds that are imbedded into a low carbon steel, nickel-plated pad. The pad, which is rectangular in shape, has a perforated design which keeps shavings from the diamond surface. The pad is glued to a plastic base. The item measures approximately six inches in length by two inches in width by one inch in depth.
Item #22-41357 is composed of synthetic diamonds that are imbedded into a low carbon steel, nickel-plated, bar-shaped article. You stated in your letter that a fishhook-sharpening groove on the thin side of the article also has synthetic diamonds imbedded into it. The item includes a ballistic nylon sheath. The measurements are approximately five inches in length by one inch in width by one-quarter of an inch in depth.
The applicable subheading for item numbers 22-41363 and 22-41357 will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of other materials: other. The rate of duty will be free.
Item #22-41370 is described as “Large Stone on Base”. The product is a rectangular-shaped abrasive stone that is glued onto a plastic base. The measurements are six inches in length by two inches in width by one inch in depth.
Item #22-41356 is described as “Disc Sharpener”. The product is a disc-shaped abrasive stone that is glued onto a plastic cap. The item measures approximately two and one half inches in diameter.
The applicable subheading for the two abrasive stones will be 6804.30.0000, HTS, which provides for millstones, grindstones, grinding wheels and the like...of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: hand sharpening or polishing stones. The rate of duty will be free.
Item #22-41360 is described as “Saf-T-Sharp”. The product is a hand-held knife-sharpening tool composed of two tungsten carbide blades. The item measures approximately four inches in length.
The applicable subheading for the “Saf-T-Sharp” will be 8205.51.7500, HTS, which provides for other household tools and parts thereof: other. The duty rate will be 3.7% 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division