United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E80617 - NY E80668 > NY E80639

Previous Ruling Next Ruling

April 19, 1999

CLA-2-82:RR:NC:115 E80639


TARIFF NO. 8211.94.1000

Mr. Craig M.Schau
Emery Worldwide
6940A Engle Road
Middleburg Heights, OH 44130

RE: The tariff classification of a keychain knife kit from Taiwan.

Dear Mr. Schau:

In your letter dated March 26, 1999 you requested a tariff classification ruling on behalf of your client The Berea Hardwoods company.

The submitted sample (Part Number 5813HP-1) consists of manufactured gold plated steel fittings, brass tubing, (cut to size) and a 2.75" knife blade fit into an end-piece. Attached to the tubing is a key chain.

The General Rules of Interpretation number 3 states “When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”

In this instance the knife occurs last in numerical order.

The applicable subheading for the keychain knife will be 8211.94.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for For Knives having fixed blades. The rate of duty will be 0.16 cents each + 2.2% ad valorem.

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 212-637-7017.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: