The tariff classification of a 3-in-1 barbecue tool from China.

N319753 June 3, 2021 CLA-2-82:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8215.20.0000 / 8215.99.5000; 9903.88.03 Mr. Nicholas D’Andrea Mallory Alexander International Logistics (NY), LLC 777 Sunrise Highway Lynbrook, NY 11563 RE: The tariff classification of a 3-in-1 barbecue tool from China. Dear Mr. D’Andrea: In your letter dated May 28, 2021, you requested a tariff classification ruling on behalf of your client, Mr. Bar-B-Q Products, LLC. Images were submitted in lieu of a sample. The product under consideration is described as a 3-in-1 barbecue tool, item number 02873Y. It is comprised of a spatula and fork, each made of stainless steel with a plastic handle. The spatula and fork are separate articles but can be attached together to allow them to function as tongs. This office is of the opinion that the spatula and fork would be considered a set for classification purposes. The applicable subheading for the 3-in-1 barbecue tool, item number 02873Y, will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.”This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The spatula, 8215.99.5000, HTSUS, is dutiable at 5.3 percent, which provides the highest rate when compared to the equivalent ad valorem rate of the fork. The complete tariff classification for this set will be 8215.20.0000 / 8215.99.5000. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8215.20.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8215.20.0000 / 8215.99.5000, HTSUS, listed above.   The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division