CLA-2-82:OT:RR:NC:N4:415
Ms. Debbie A. Bell
HSN, Inc.
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a cheese knife set from India.
Dear Ms. Bell:
In your letter dated April 11, 2022, you requested a tariff classification ruling on behalf of your affiliate, Frontgate.
Images were submitted in lieu of a sample.
The article under consideration is described as a “Cheese Knife Set in a Leather Box,” item number 175611. It includes four cheese knives, a cutting board, and a storage case. The case is made from medium density fiberboard (MDF) and is wholly covered in genuine leather with a suede fabric covering the inside of the box. It has four sections specifically designed to house each knife, the cutting board lays on top, and the lid of the box protects the contents during storage. The cutting board is made of acacia wood. The four knives, described in the submission as a spike, forked knife, wide spreader, and spreader, have stainless steel blades or cutting edges and feature wooden handles covered in genuine leather. Per your submission, the knives are designed for slicing and cutting cheeses of various hardness. All items within the set will be packaged together and ready for retail sale.
As this is a set for classification purposes and contains multiple articles of heading 8211, it is specifically provided for under subheading 8211.10. It would be classified within this subheading utilizing General Rule of Interpretation (GRI) 1 and would not be considered a GRI 3(b) set. Further, the cheese knives merely provide the rate of duty as they hold the highest rate and are not considered as having imparted the essential character to this set. Due to this provision deriving its duty rate from a separate classification, it is reported with a primary and secondary classification as indicated below.
The applicable subheading for the “Cheese Knife Set in a Leather Box,” item number 175611, will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[k]nives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [s]ets of assorted articles.”
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The cheese knives classified within subheading 8211.92.9030, HTSUS, are dutiable at 0.4 cents each plus 6.1 percent ad valorem, which provides the highest rate when compared to the other equivalent ad valorem rates. The complete tariff classification for this set will be 8211.10.0000 / 8211.92.9030.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division