NY J87129

August 19, 2003

CLA-2-82:RR:NC:N1:113 J87129

CATEGORY: Classification

TARIFF NO.: 8211.10.0000; 8513.10.20000

Ms. Linda Lee

Fiskars Brands, Inc.

2537 Daniels Street

Madison, WI 53718

RE: The tariff classification of a tool set from China

Dear Ms. Lee:

In your letter dated August 7, 2003, you requested a tariff classification ruling.

The sample you submitted is a 6-piece, stainless steel tool kit (item number 22-48497W). It contains a 16-function multi-tool with fitted sheath, a mini-size multi-tool with clippers, a large folding knife, a small folding knife, a money clip with a knife, a file, and scissors, and a LED flashlight with attached snap hook. All of the tools contain at least one knife.

The applicable subheading for the tool set will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sets of assorted articles. The rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the flashlight, 12.5 percent ad valorem under HTS 8513.10.2000, will be the highest and will therefore apply to the whole set.

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 646-733-3018.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division