CLA-2-82:OT:RR:NC:N4:110
Mr. Chen Chen Liu
Allstar Marketing Group
2 Skyline Drive
Hawthorne, NY 10532
RE: The tariff classification of a 2-in-1 Knife & Cutting Board from China
Dear Mr. Liu:
In your letter dated September 16, 2016, you requested a tariff classification ruling.
The product under consideration is described as the Clever Cutter® 2-in-1 Knife & Cutting Board. This cutlery tool is comprised of a single stainless steel blade incorporated in a scissor-like handle. The single curved blade cuts down into the other side of the tool, which has a small cutting board. The Clever Cutter® is recommended for cutting, slicing and chopping veggies, fruits, meat, cheese, etc. The cutlery tool has a locking feature for safe storage.
The applicable subheading for the Clever Cutter® 2-in-1 Knife & Cutting Board, will be 8214.90.6000, 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: other. The rate of duty will be 0.2 cents each, plus 3.1 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division