The tariff classification of a bagel cutter from Taiwan

NY H82454 June 18, 2001 CLA-2-82:RR:NC:N1:113 H82454 CATEGORY: Classification TARIFF NO.: 8211.91.5060 Ms. Julie Gimm BDP International, Inc. 2721 Walker, N.W. Grand Rapids, MI 49504 RE: The tariff classification of a bagel cutter from Taiwan Dear Ms. Gimm: In your letter dated June 11, 2001, you requested a tariff classification ruling. The sample you submitted is item number 0-41250-65416, a bagel cutter. It consists of a stainless steel serrated knife and a clear acrylic bagel holder. Openings on both sides of the holder guide the blade as it slices the bagel. The knife has a fixed blade and a plastic handle. The applicable subheading for the bagel cutter will be 8211.91.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table knives having fixed blades, knives with rubber or plastic handles, other. The rate of duty will be 0.7 cents each plus 3.7 percent 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division