The tariff classification of a barbecue set from China

NY J84650 May 23, 2003 CLA-2-82:RR:NC:N1:113 J84650 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 8215.99.1500 Ms. Rhonda S. Suggs Blue Ridge International Products, Inc. P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of a barbecue set from China Dear Ms. Suggs: In your letter dated April 30, 2003, you requested a tariff classification ruling. The merchandise is the Homer Simpson Barbecue Tool Set (item number 77039). The set includes 1 fork, 1 spatula and 1 pair of tongs. The utensils are constructed of stainless steel with molded plastic handles. In your letter, you suggest classification under HTS 7323.94.0026, which provides for enameled steel cooking ware. However, the barbecue utensil set is more specifically described as sets of assorted articles (spoons, forks, ladles, etc.) under HTS 8215.20.0000. 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 general rate of duty will is the rate of duty applicable to that article in the set subject to the highest rate of duty. Based on the value breakdown you provided, the rate of duty of the fork, 0.4 cents each (on every piece in the set) plus 4.8 percent ad valorem under 8215.99.1500, is the highest and will therefore apply to the entire 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