The tariff classification of household ceramic knives from Japan

NY K80938 January 5, 2004 CLA-2-69:RR:NC:1:127 K80938 CATEGORY: Classification TARIFF NO.: 6911.10.80; 6912.00.48 Mr. Bo Denysyk Global USA, Inc. 2121 K Street, N.W. Washington, D.C. 20037 RE: The tariff classification of household ceramic knives from Japan Dear Mr. Denysyk: In your letter dated December 8, 2003, on behalf of Kyocera Corporation, you requested a tariff classification ruling. The articles in question are stated to be household ceramic knives used for food preparation. The products at issue are identified as follows: 1) “Opera Kitchen” knife, model OK-35, white blade 4 5/16” long 2) “Utility Knife”, model LK-43, white blade 5” long 3) “Opera Kitchen” knife, model OK-45, white blade 5 1/8” long 4) “Utility Knife”, model LK-68, white blade 5 9/16” long 5) “Kitchen Knife”, model KC-25, white blade 3” long 6) “Kitchen Knife”, model KC-200, Ming Tsai Signature Series, gray/black blade 6 ½” long You contend that the subject articles are classifiable under subheading 6911.90.00, HTS, for the porcelain/white knives, and under subheading 6912.90.50, HTS, for the non-porcelain/black knife, the provisions for ceramic household articles other than tableware and kitchenware. The basis for your contention is that the knives are not tableware as they are not intended for use in setting a table or serving food or drink and they are not kitchenware as the Explanatory Notes do not include knives among the examples of ceramic kitchenware. We disagree. The dictionary defines tableware as articles which are used at meals, as dishes, plates, knives, forks, etc., and kitchenware as utensils and appliances for use in a kitchen. Clearly, the knives meet both definitions. In describing what headings 6911 and 6912, HTS, cover, Explanatory Note 69.12 utilizes the inclusionary term “such as” to give examples as to what is meant by tableware and kitchenware. We do not believe that the terms tableware and kitchenware cover only those products specifically listed in Explanatory Note 69.12, but rather the products so listed are mere examples of the merchandise described in headings 6911 and 6912, HTS. The applicable subheading for models OK-35, LK-43, OK-45, LK-68 and KC-25 will be 6911.10.80, Harmonized Tariff Schedule of the United States (HTS), which provides for household ceramic tableware and kitchenware, of porcelain or china, other. The rate of duty will be 20.8 percent ad valorem. The applicable subheading for model KC-200 will be 6912.00.48, HTS, which provides for household ceramic tableware and kitchenware, not of porcelain or china, other. The rate of duty will be 9.8 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division