CLA-2-82:RR:NC:1:115 C88896

Mr. Andre-Charles Regard

Home n'Garden, Inc.

168 Irving Ave. Suite 201A

Port Chester, N.Y 10573

RE: The tariff classification of an kitchen knife from France.

Dear Mr. Regard:

In your letter dated June 3,1998 you requested a tariff classification ruling.

The kitchen knife has a fixed blade and is serrated. The handle is either polypro or sebs (rubber). The blade is made of stainless steel.

The applicable subheading for the kitchen knife will be 8211.91.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting or serrated edges. Table knives having fixed blades. Knives with rubber or plastic handles. The rate of duty will be 0.8 cents each +4.1%.

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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division