CLA-2-82:RR:NC:N1:118
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue – Suite 4500
New York, NY 10106
RE: The tariff classification of a barbecue set from China.
Dear Mr. Zelman:
In your letter dated July 17, 2007, on behalf of your client, Fownes Brothers & Co., Inc., you requested a tariff classification ruling. The sample is being returned, as you requested.
The submitted sample consists of a spatula, tongs, three pronged fork, man-made fiber oven mitt and a woven man-made fiber apron. The spatula, tongs and three pronged fork are stainless steel with wooden handles. All of the items are encased in specially fitted pockets of the apron, which can be rolled to store these items. You state that the representative sample of the barbecue set will not have items added to it and will be imported, as represented, packaged for retail sale at the time of importation.
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 apron, 16% ad valorem, under 6211.43.0091, 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/ 6211.43.0091.
The apron falls within textile category 659 and the oven mitt falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Consideration was given to your proposed classification of 8215.20.0000/8215.99.2400, HTSUS, however, it was deemed inappropriate. The rate of duty applicable to merchandise classified in subheading 8215.20.0000, HTSUS, is the rate of duty applicable to that article in the set subject to the highest rate of duty. In ascertaining the highest rate of duty applicable to a set classified in subheading 8215.20.0000, HTSUS, one must consider the duty rate of each and every article in the entire set, not just the duty rates applicable to articles within heading 8215. See HQ 967248 dated December 22, 2004.
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