D81395 D8 Ruling Active

he tariff classification of a stainless steel BBQ set fromChina.

Issued August 25, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8211.95.5000

Headings: 8211

Product description

The applicable subheading for the barbecue set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other sets of assorted articles. The rate of duty applicable to the that article in the set subject to the highest rate of duty. In this case the rate of duty of the knife with a fixed blade and a handle of base metal, 0.4 cents each + 6.1% ad valorem under HTS 8215.95.5000, will be the highest and will therefore apply to the whole set. In your inquiry you ask for the rate of duty if the knife is replaced with a Basting Brush. In this case the rate of duty of the spatula and tongs, 5.3% ad valorem under HTS 8215.99.5000 will be the highest rate of duty and will therefore apply to whole set. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.). 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 Melvyn Birnbaum at 212-466-5487. Sinecerely, Robert B. Swierupski Director, National Commodity Specialist Division RE: The tariff classification of * from * Dear *: In your letter dated * you requested a tariff classification ruling. *

CBP rationale

The applicable subheading for the barbecue set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other sets of assorted articles. The applicable subheading for the * will be *, Harmonized Tariff Schedule of the United States (HTS), which provides for *.

Full text

NY D81395 August 25, 1998 CLA-2-82:RR:NC:115 D81395 CATEGORY: Classification TARIFF NO.: 8211.95.5000 Ms. Machelle Blair Wal*Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE:The tariff classification of a stainless steel BBQ set from China. Dear Ms. Blair: In your letter dated August 18, 1998 you requested a tariff classification. The sample BBQ set submitted (Item #631344009) consists of a brush, knife, tongs, spatula and fork all made of stainless steel. The applicable subheading for the barbecue set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other sets of assorted articles. The rate of duty applicable to the that article in the set subject to the highest rate of duty. In this case the rate of duty of the knife with a fixed blade and a handle of base metal, 0.4 cents each + 6.1% ad valorem under HTS 8215.95.5000, will be the highest and will therefore apply to the whole set. In your inquiry you ask for the rate of duty if the knife is replaced with a Basting Brush. In this case the rate of duty of the spatula and tongs, 5.3% ad valorem under HTS 8215.99.5000 will be the highest rate of duty and will therefore apply to whole set. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.). 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 Melvyn Birnbaum at 212-466-5487. Sinecerely, Robert B. Swierupski Director, National Commodity Specialist Division RE: The tariff classification of * from * Dear *: In your letter dated * you requested a tariff classification ruling. * The applicable subheading for the * will be *, Harmonized Tariff Schedule of the United States (HTS), which provides for *. The rate of duty will be *. 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 * at 212-466-*. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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