The tariff classification of a knife care kit from China.

N245711 September 25, 2013 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7116.20.4000 Lisa Whiles NW Regional Manager James J. Boyle & Co. 7505 NE Ambassador Place, Suite B Portland, OR 97220 RE: The tariff classification of a knife care kit from China. Dear Ms. Whiles: In your letter received by the National Commodity Specialist Division on August 29, 2013, you requested on behalf of Kai USA Ltd., a tariff classification ruling. As requested, the sample submitted will be returned to you. The sample identifies the merchandise as the Shun Cutlery, 87171-04168, Knife Care Kit. The knife care kit consists of three black micro polishing cloths made from cotton, one Uchiko talc powder ball, one 2-ounce bottle of food grade oil; five polishing sticks (buffing wands), and one wooden storage box. Each polishing stick is composed of three different grits: grey for fine, red for medium and white for coarse. User instructions are included within the kit. User instructions indicate that the knife care kit is used for removing tarnish and discolorations, or in egregious situations for the removing of surface rust; it is expected with proper care of the knives that rust will never occur. Use of the polishing cloth and talc will enable the purchaser to retain a blade’s mirror finish. Instructions state to always diagnose first and start with the least aggressive method. For removing tarnish and discolorations the following are the abridged steps: (1) working from the spine side of the blade and keeping the sharp edge away from your fingers, use the black polishing cloth to wipe down the blade, (2) rub the blade with the cloth until the tarnish is removed, (3) if you need to polish with more pressure, place the blade flat on a cutting board with handle off the edge of the board and hold the handle securely as you use the cloth to polish the blade, (4) if the tarnish or discoloration cannot be removed with just the polishing cloth, add the talc, (5) hold the talc ball over the blade and tap the handle of the talc ball several times so that a little talc falls on the blade, and (6) place the blade flat on a cutting board and use the polishing cloth to work from spine to edge until tarnish is removed. For removing surface rust the following are the abridged steps: (1) start with the gray, fine polishing stick, (2) place the blade, with rust spot up flat on a cutting board, with the knife handle off the edge of the board, (3) rub the polishing stick, grey side down, over the rust spot, (3) if the spot is removed with the grey polishing stick, clean and polish, followed by applying oil, as described in the instructions for removing tarnish and discolorations, (4) if the spot is not removed by the fine polishing stick move up to medium polishing stick and use it the same way as the grey polishing stick, followed by cleaning and polishing and applying oil, and (5) if the spot is still not removed by the medium polishing stick move up to the coarse polishing stick and use it the same way as the grey polishing stick, followed by cleaning and polishing and applying oil. A caution is provided that using the polishing sticks will remove the original polish from the blade and may leave slight scratch marks – exact factory polish cannot be obtained through use of this kit. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In this instance: the kit, without the wooden box, consists of four different items classified in four different headings of the tariff schedule, is used for cleaning and polishing knives, and is packaged together for retail sales. Accordingly, we find the knife care kit falls within the meaning of a set. Further, the ENs to the HTSUS, at GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. If the essential character of the set cannot be determined, then GRI 3 (c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. We are of the position that the removing of surface rust from knives by use of the abrasive polishing sticks is a secondary consequence of either poorly maintained knives or in rare instances manufacturer’s defect, and therefore, does not equally weigh into the main purpose of the kit, which is the routine cleaning and polishing of knives. Consequently, the polishing sticks cannot impart the essential character to the set. We are further of the position that the food grade cooking oil is merely a protective coating to be applied to the blade, for use in the prevention of spotting, tarnishing and rusting, and therefore, this item cannot impart the essential character to the set. Both the cloths and Uchiko talc powder ball are need for purposes of routine cleaning and polishing knife blades. If it was not anticipated that knives would require additional cleaning and polishing tools, besides cloths, then the use of the talc ball would be unnecessary. Accordingly, we find the cloths and talc ball to be equally meriting consideration in the classification of the knife care kit. Since the talc ball falls last in numerical order, the classification of the knife care kit falls to subheading 7116.20.4000, HTSUS – see annex to ENs 7103 listing talc as a semiprecious stone. The applicable subheading for the knife care kit will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% 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 Neil H. Levy at (646) 733-3036. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division