CLA-2-82:OT:RR:NC:1:118
Ms. Angela Tabick
DF Young International Logistics
176-20 147th Avenue
Jamaica, NY 11434
RE: The tariff classification of knives from China and Taiwan.
Dear Ms. Tabick:
In your letter dated January 7, 2012 you requested a tariff classification ruling on behalf of your client, Ka-Bar Knives.
You submitted two samples for review. Item 1477CB is described on the website you provide (www.kabar.com) as a TDI Law Enforcement Combo Blade. The knife has a plastic handle and corresponding plastic sheath with a metal belt clip. The fixed blade knife measures 5 5/8” long and includes a stainless steel blade measuring 2 5/16”. You have stated that the knife and sheath will be imported from Taiwan along with extra stainless steel screws, nut fasteners and a small steel wrench used to re-affix the sheath to the metal belt clip. Item 3063 is described as a G10 Mule Folder, Serrated. The knife has a 4” stainless steel folding blade and measures 9 3/8” when opened. It has G10 handles, includes an attached belt clip and will be imported from China.
The applicable subheading for item 1477CB will be 8211.92.4050, Harmonized Tariff Schedule of the United States (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: with rubber or plastic handles: other: sheath-type knives. The rate of duty will be 1¢ each + 4.6% ad valorem.
The applicable subheading for item 3063 will be 8211.93.0035, 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: knives having other than fixed blades: pen knives, pocket knives and other knives which have folding blades. The duty rate will be 3¢ each + 5.4% 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division