The tariff classification of a barbecue set from Taiwan

NY H82254 June 12, 2001 CLA-2-82:RR:NC:N1:113 H82254 CATEGORY: Classification TARIFF NO.: 8215.20.0000 Ms. Cynthia Jones Schenker, Inc. 1300 Diamond Springs Road, Suite 300 Virginia Beach, VA 23455 RE: The tariff classification of a barbecue set from Taiwan Dear Ms.Jones; In your letter dated May 30, 2001, on behalf of Calphalon Corporation, you requested a tariff classification ruling. The sample you submitted is the Kitchen Essentials 18-piece Barbecue Set. The set contains a large slotted spatula, a two-tine fork, a carving knife, a basting brush, a grill-cleaning brush, 4 skewers, 8 two-tine corn holders, and meat tongs. The knife has a wooden handle and fixed blade. All utensils are stored in a fitted plastic case. According to Note 3 of Chapter 82, HTS, sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215. 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 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 knife, 0.4 cents each (per piece) plus 6.1 percent ad valorem under HTS 8211.92.9030, 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division