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NY N007179

February 23, 2007



TARIFF NO.: 8211.92.2000

Ms. Jin Lin
The Folsom Corporation
43 McKee Drive
Mahwah, NJ 07430

RE: The tariff classification of a Pro Fillet Kit from Taiwan. Correction to Ruling Number N005901.

Dear Ms Lin:

This replaces Ruling Number N005901, dated January 30, 2007, which contained a mistake of fact. The merchandise within the referenced ruling described the merchandise as a type to be used for fishing, hunting, camping, picnics, cookouts and campers. The items were classified as other, other knives with rubber or plastic handles within subheading 8211.92.4060, Harmonized Tariff Schedule of the United States (HTSUS). Additional U.S. Note 1 to chapter 82 states “the provisions in this chapter which specifically refer to kitchen or tableware include articles of types which are used outdoors as well as those which are used indoors.” These knives, although designated for outdoor use, are also suitable for use within a kitchen. Accordingly, the correct classification for this merchandise is 8211.92.2000. A complete corrected ruling follows.

Style# TFSK-6 was described as a portable fillet and cutting station. The submitted literature describes the kit as ideal for fishing, hunting, camping, picnics, cookouts and campers. The sample contains the following:

An 8” stainless steel knife with a vinyl handle. A 6” stainless steel knife with a vinyl handle. A 5 ¼” stainless steel serrated knife with a vinyl handle. A knife-sharpening tool.
A polymer cutting board.
A plastic carrying case with molded pockets for each item.

The applicable subheading for the Pro Fillet Kit will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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: other: other knives having fixed blades: with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 0.8¢ each + 4.6% 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 http://www.usitc.gov/tata/hts/.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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