The tariff classification of a barbecue set from China

NY H87731 February 22, 2002 CLA-2-82:RR:NC:N1:113 H87731 CATEGORY: Classification TARIFF NO.: 8215.20.0000 Mr. Gordon Van Sise KAT Import Brokers Kamino International Transport, Inc. Airport Industrial Office Park Bldg. B4A 145th Avenue at Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of a barbecue set from China Dear Mr. Van Sise: In your letter dated February 8, 2002, on behalf of Mr. Bar B.Q., Inc., you requested a tariff classification ruling. The sample you submitted is a barbecue set (item number 94002). The set contains a spatula, a two-tine fork, a carving knife, a basting brush, a wire cleaning brush, 2 replacement wire brush heads, 4 skewers, 8 two-tine corn holders, and meat tongs. All utensils are stored in a fitted aluminum case. From your description, the utensil handles appear to be made of stainless steel. 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 corn holder, 0.5 cents each (per piece) plus 6.3 percent ad valorem under 8215.99.1000, 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