CLA-2-82:OT:RR:E:NC:N1:118
Mr. Felix Wong
The Fulham Group
Suite 100
2 Newton Executive Park
Newton, MA 02462
RE: The tariff classification of a set of barbecue tools from China.
Dear Mr. Wong:
In your letter dated September 26, 2007, you requested a tariff classification ruling.
You describe model number CGS-1005B as a set of barbecue tools encased in a fitted nylon carrying bag. The set includes a spatula, fork, tongs and a grill brush. The tools are made of stainless steel with plastic handles. The overall length of each tool is approximately 18 inches and the weight of each tool is less than one pound. The set will be imported packaged for retail sale.
The applicable subheading for the barbecue set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The rate of duty for the tongs and spatula, 5.3% ad valorem, under 8215.99.5000, HTSUS, is the highest rate of duty and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8215.99.5000.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division