CLA-2-82:OT:RR:NC:N4:110
Mr. Patrick J. Caulfield
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification and country of origin determination of a cleaver and a chef knife
Dear Mr. Caulfield:
In your letter dated August 12, 2014, on behalf of your client Tenafly Imports (“Tenafly”), you requested a tariff classification and a country of origin ruling. Samples were submitted and will be returned to you.
The merchandise under consideration is an 8 inch meat cleaver, and a 10 inch chef knife that are constructed from 100 percent steel blades. In your letter you have indicated that bulk sheets of high carbon German steel will be laser-cut into blades in Germany or in the United States. The laser-cut blades are then shipped to China. In China a steel handle is cast and welded onto the base of the blade. An injection-molded plastic is applied onto the handles to give the cleaver and the knife the appearance of having wooden grips. The blades are also polished, sharpened and ornamented with rivets in China. Once completed, the cleaver and the knife are imported by Tenafly and shipped directly to the United States.
Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of the marking laws and regulations. The addition of the handles to the blades does not change the name, character and the use of the blades into a new and different articles of commerce. Since no substantial transformation occurs in China, the essential character of the cleaver and the knife is imparted during the manufacturing process in Germany or United States. Thereby, the country of origin of these items is Germany or United States.
You proposed classifying the 8 inch meat cleaver in subheading 8214.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: Other: Cleavers and the like not elsewhere specified or included: Cleavers with their handles. We agree with this contention.
You also proposed classifying the 10 inch chef knife in subheading 8211.92.2000, 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: kitchen and butcher knives. Subheading 8211.92.2000, HTSUS, is for kitchen knives with rubber or plastic handles. This provision is for a knife with a rubber or plastic handle. The handle of the chef knife is predominantly made of steel and the four plastic inserts are merely there to give it the appearance of wood. Therefore, subheading 8211.92.2000, HTSUS, would not be appropriate.
The applicable subheading for the 8 inch meat cleaver will be 8214.90.3000, HTSUS, which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files), and parts thereof: Other: Cleavers and the like not elsewhere specified or included: Cleavers with their handles. The rate of duty will be 1 cent each plus 4.9 percent ad valorem.
The applicable subheading for the 10 inch chef 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 cent each plus 6.1 percent 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division