CLA-2-82:OT:RR:NC:1:118
Mr. Jim Chen
Zephyr
2277 Harbor Bay Parkway
Alameda, CA 94502
RE: The tariff classification of a knife set and each of its components from China.
Dear Mr. Chen:
In your letter dated July 9, 2013, you requested a tariff classification ruling on a knife set and its individual components when imported separately.
You have described part number BWQ8B as a Ryuu Damascus 8-Piece Knife Block Set. The set is comprised of a 7.5” chef knife, 6” Santoku knife, 9”serrated knife, 5” utility knife, 3” paring knife, 8” sharpening steel and a kitchen shears. The cutlery has stainless steel blades and Pakka wood handles. The shears are valued over $1.75 per dozen. You have stated that the set will be imported suitable for retail sale along with a rubberwood block that is used to stow the items.
The applicable subheading for the Ryuu Damascus 8-Piece Knife Block Set, part number BWQ8B, will be 8211.10.0000, 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: sets of assorted articles. Subheading 8211.10.0000 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the 3” paring knife classifiable in subheading 8211.92.9030, 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: kitchen and butcher knives. The rate of duty will be 0.4¢ each + 6.1% ad valorem. The ad valorem part of the applicable rate of duty (6.1%) is assessed on the total value of the set and each single item within the set is considered when calculating the specific duty (0.4¢ each). The complete tariff classification of the set will be 8211.10.0000/8211.92.9030.
When imported separately, the classification for each item in the set will be as follows:
The applicable subheading for the rubberwood block will be 4419.00.8000, HTSUS, which provides for tableware and kitchenware, of wood: other. The rate of duty will be 3.2% ad valorem.
The applicable subheading for the sharpening steel will be 8205.51.1500, HTSUS, handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: screwdrivers, and parts thereof: household tools, and parts thereof: of iron or steel: carving and butcher steels, with or without handles. The rate of duty will be free.
The applicable subheading for the 7.5” chef knife, 6” Santoku knife, 9”serrated knife, 5” utility knife and the 3” paring knife will be 8211.92.9030, 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: kitchen and butcher knives. The rate of duty will be 0.4¢ each + 6.1% ad valorem.
The applicable subheading for the kitchen shears will be 8213.00.9000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3¢ each + 3% 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/.
Importation of the rubberwood block may be subject to import regulations of the Lacey Act (16 U.S.C. 3371) (”Act”). The Act was amended by the Food, Conservation, and Energy Act of 2008. The amendments to the Act introduced, among other things, the requirement for an import declaration for plants and plant products entering the United States. A list of products and the associated Chapter or Heading of the Harmonized Tariff Schedule of the United States, which require a Plant Product Declaration Form (PPQ 505), was part of the notice published in the Federal Register by the U.S. Department of Agriculture, Animal and Plant Health Inspection Service (74 Fed. Reg. 5911). Products of Chapter 44, HTSUS, are listed in the subject Federal Register Notice. You are advised, in regard to obtaining specific information, to contact the aforementioned agency at the following location:
U.S. Department of Agriculture
APHIS
4700 River Road
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
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