CLA-2-82:OT:RR:NC:1:118
Ms. Angela Tabick
DF Young International Logistics
176-20 147 Avenue
Jamaica, NY 11434
RE: The tariff classification of knives and knife sheaths from Taiwan.
Dear Ms. Tabick:
In your letter dated September 26, 2011, on behalf of Ka-Bar Knives Inc., you requested a tariff classification ruling.
You submitted five samples for review as noted below.
Item 1480 is a knife with a plastic handle and corresponding plastic sheath with metal belt clip. The fixed blade knife measures 55/8” in length and has a 25/16” blade. You have stated that the knife and sheath will be imported together in a pre-printed box along with an extra set of screws, nuts and rubber grommets.
Item 1226-1 is a hunting knife with a leather wrapped handle. The sheath for this knife is sold separately. The knife measures 7” in overall length and has a 35/8” stainless steel fixed blade.
Item 1216S is a sheath used for carrying knives. The sheath is constructed of molded plastic and features a textile strap that allows a user to wear the sheath on their belt. The essential character of the item is imparted by the molded plastic. The sheath measures approximately 10" (L) x 2" (W).
Item 1480S is a sheath used for carrying knives. The sheath is constructed of molded plastic and features a metal belt clip on the rear. The essential character of the item is imparted by the molded plastic. The sheath measures approximately 3.5" (L) x 2" (W).
Item 3052S is a sheath used for carrying knives. The sheath is constructed of polyester textile material. The item features two textile straps that allow a user to affix it to an article of clothing. The sheath measures approximately 6" (L) x 1.5" (W).
Items 1216S, 1480S and 3052S are of a kind similar to the sheaths and holsters provided for in the first half of Heading 4202.
The applicable subheading for items 1216S and 1480S will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The rate of duty will be 20% ad valorem. The applicable subheading for item 3052S will be 4202.92.9026, HTSUS, which provides for other cases and containers, with outer surface of plastic sheeting or of man-made textile material, with outer surface of textile materials, other, of man-made textiles. The general rate of duty is 17.6% ad valorem.
The applicable subheading for the item 1226-1 will be 8211.92.9045, HTSUS, 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: other: other knives having fixed blades: other: other: other. The rate of duty will be 0.4¢ each plus 6.1% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on item 1480. Your request for a classification ruling should include the material composition of the blade. In addition, what is the purpose of the extra set of screws, nuts and rubber grommets? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division