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 > 2003 NY Rulings > NY J89246 - NY J89307 > NY J89304

Previous Ruling Next Ruling
NY J89304

September 25, 2003

CLA-2-82:RR:NC:N1:113 J89304


TARIFF NO.: 8211.10.0000; 8513.10.2000

Ms. Susan L. Leidy
Lowe's Companies, Inc.
P.O. Box 1111
North Wilkesboro, NC 28656

RE: The tariff classification of a knife set from China.

Dear Ms. Leidy:

In your letter dated September 16, 2003, you requested a ruling on tariff classification.

The sample you provided is item 122703, a set of four multitools, one knife and a flashlight. The 14-in1 multitool and the 12-in-1 multitool fold out into pliers. The 14-in-1 pocket knife and the 4-in1 pocket knife are officers’ knives. Each of these tools includes at least one blade. The lockback knife is a folding knife. The set includes a nylon pouch shaped to fit the various tools.

In your letter, you ask a number of questions concerning the classification of these articles under heading 8206, HTS. In HQ 953015 of February 24, 1993, and NY J83828 of May 16, 2003, among many other rulings, multitools with at least one blade have been held to be classifiable as knives in heading 8211, HTS. As for the case, it is our opinion that the pouch is a fitted case classifiable with its contents.

The applicable subheading for this product will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: sets of assorted articles. The general rate of duty will be the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the highest rate of duty is that of the flashlight, heading 8513.10.2000 at 12.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: