CLA-2-82:RR:NC:N1:113 I84787
Mr. Masoud Tehrani
Tabletops Unlimited, Inc.
1650 W. Artesia Blvd.
Gardena, CA 90248
RE: The tariff classification of a barbecue set from China
Dear Mr. Tehrani:
In your letter dated July 27, 2002, you requested a tariff classification ruling.
The merchandise is a stainless steel barbecue tool set (item number TU-30095). The set contains a fork, a slotted spatula, meat tongs, 6 skewers, a basting brush, and a grill cleaning brush with a scraper. All utensils are stored in a fitted, aluminum case. The barbecue fork is valued at 75 cents and its handle contains 8 percent of nickel by weight.
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 fork, 0.5 cents each (on every piece in the set) plus 8.5 percent ad valorem under 8215.99.0500, 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