The tariff classification of a Barbecue Utensil Set from Taiwan

NY A88860 November 14, 1996 CLA-2-82:RR:NC:1:119 A88860 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 8215.99.5000 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Barbecue Utensil Set from Taiwan Dear Mr. Rosbach: In your letter dated October 18, 1996 you requested a tariff classification ruling. The merchandise to be imported is a barbecue set consisting of a spatula, fork and tongs made of stainless steel with oak handles. You furnished a cost breakdown for the set which assigns a value of $1.00 to the fork. The applicable subheading for the barbecue set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware... other sets of assorted articles. The set will be dutiable at 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 spatula and tongs, 5.3 percent under HTS 8215.99.5000, will be the highest and will therefore apply to the whole set. The complete tariff classification for the set will then be: 8215.20.0000 - 8215.99.5000. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division