CLA-2-82:OT:RR:NC:N1:118
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a knife sharpener from China.
Dear Ms. Trotta:
In your letter dated September 16, 2016, you requested a tariff classification ruling.
The submitted sample, item #C77SHP-3S, is described as a Cuisinart® 3 Slots Sharpener. You have indicated that this knife sharpening tool is designed to be placed on a surface during use, or it can be used while held in the hand. It consists of three sharpening elements that are housed within a plastic and metal body. They are identified on the body of the sharpener as: course, medium and fine. The course sharpening elemement is comprised of plates, which you maintain are made of 92% tungsten carbide and 8% cobalt. The medium and fine sharpening elements are each in the form of a wheel. You have stated that the medium wheel is made up of synthetic diamonds affixed to steel by nickel plating, and that the fine sharpening wheel is made of aluminum oxide.
The knife sharpener is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Inasmuch as no essential character can be determined for the instant item, GRI 3(b) does not apply. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. In this case, the sharpening plates made of 92% tungsten carbide and 8% cobalt fall last within heading 8205, HTSUS, in accordance with GRI 3(c).
The applicable subheading for the a Cuisinart® 3 Slots Sharpener, item #C77SHP-3S, will be 8205.51.7500, HTSUS, which provides for 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: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: other. The rate of duty will be 3.7% 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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division