CLA-2-82:OT:RR:NC:1:118
Ms. Traci Blackmon
Central Purchasing LLC
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of utility knife blades and a blade holder from China.
Dear Ms. Blackmon:
In your undated letter, you requested a tariff classification ruling. The sample you provided is being returned.
The submitted sample, item number 92875 (SKU 92872), consists of fifty replacement knife blades stored in a plastic blade holder. The blades are dispensed by sliding them out of the bottom of the holder. The holder can be wall mounted and also used to store old blades for disposal. Each steel blade is trapezoidal in shape and has two notches at the top to secure it within a knife. The blades fit most retractable and non-retractable utility knives. The item is packaged for retail sale with the blades inside the holder.
The applicable subheading for item number 92875 (SKU 92872), will be 8211.94.5000, Harmonized Tariff Schedules (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: blades: other. The duty rate will be 1¢ each + 5.4% ad valorem. The ad valorem part of the applicable rate of duty (5.4%) is assessed on the total value of the item and the specific duty (1¢) is assessed on each of the fifty-one pieces.
In your request you stated that the item does not meet the definition of a set under General Rule of Interpretation 3 (b), HTSUS. Item number 92875 consists of at least two different articles that are, prima facie, classifiable in different subheadings (i.e., the blades and the holder). It consists of articles put up together to carry out a specific activity (i.e., replace blades in knives). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. The essential character of this set is imparted by the knife blades.
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 Anthony Grossi at (646) 733-3021.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division