The tariff classification of a Pro Fillet Kit from Taiwan.

N005901 January 30, 2007 CLA-2-82:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8211.92.4060 Ms. Jin Lin The Folsom Corporation 43 McKee Drive Mahwah, NJ 07430 RE: The tariff classification of a Pro Fillet Kit from Taiwan. Dear Ms. Lin: In your letter dated January 17, 2007, you requested a tariff classification ruling. The sample is being returned as you requested. The submitted sample (Style# TFSK-6) is 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 8211.92.4060, 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: other, other. The rate of duty will be 1¢ 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division