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L81728 L8 Ruling Active

The tariff classification of a food preparation kit from China.

Issued January 24, 2005 by U.S. Customs and Border Protection.

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L8 L81728 (January 24, 2005)

Tariff classification

HTS codes: 8205.51.3030

Headings: 8205

Product description

We are returning your sample as you have requested. The “Professional Indoor/Outdoor Food Preparation Kit,” SKU 13484996, is a barbecue marinade food preparation kit. The kit is a set comprised of the items enumerated below: a meat tenderizer with 16 stainless steel blades set in a plastic frame a plastic injector bottle with a steel injector needle and plastic storage cap a plastic basting bottle with a basting brush and storage cap Your product is considered to be “goods put up in sets for retail sale” consisting of at least two different articles which are classifiable in different headings, consisting of products or articles put up together to meet a particular need or carry out a specific activity and are put up in a manner suitable for sale directly to users without repacking. This set will be classified as if it consisted of the material or component that gives it its essential character. In this instance, the meat tenderizer imparts the essential character.

CBP rationale

The applicable subheading for the set of kitchen utensils will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements.

Full text

NY L81728 January 24, 2005 CLA-2-82:RR:NC:N1:118 L81728 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a food preparation kit from China. Dear Ms. Bonadonna: In your letter, dated January 4, 2005, you requested a tariff classification ruling. We are returning your sample as you have requested. The “Professional Indoor/Outdoor Food Preparation Kit,” SKU 13484996, is a barbecue marinade food preparation kit. The kit is a set comprised of the items enumerated below: a meat tenderizer with 16 stainless steel blades set in a plastic frame a plastic injector bottle with a steel injector needle and plastic storage cap a plastic basting bottle with a basting brush and storage cap Your product is considered to be “goods put up in sets for retail sale” consisting of at least two different articles which are classifiable in different headings, consisting of products or articles put up together to meet a particular need or carry out a specific activity and are put up in a manner suitable for sale directly to users without repacking. This set will be classified as if it consisted of the material or component that gives it its essential character. In this instance, the meat tenderizer imparts the essential character. The applicable subheading for the set of kitchen utensils will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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