CLA-2-82:RR:NC:115:D82721
TARIFF NO. 8215.20.0000/8211.92.9060
Ms. Dana N.Mobley
J.C. Penny Purchasing Corporation
P.O.Box 10001
Dallas, Texas 75024-3698
RE: The tariff classification of a barbeque tool set from
Taiwan.
Dear Ms. Mobley:
In your letter dated September 28, 1998 you requested a
tariff classification ruling.
The sample submitted (style number BQ 328) consists of a
spatula (with bottle opener), tongs, fork, baster, knife,
skewers, corn cob holders, brush/scrapper and blow molded case.
All are made of stainless steel and have hardwood handles. The
barbeque set is being returned as per your request.
The applicable subheading for the barbeque set will be
8215.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for spoons, forks, ladles, skimmers, cake
servers, fish-knives, butter-knives, sugar tongs and similar
kitchen or tableware....other sets of assorted articles. The set
will be dutiable at the rate applicable to that article in the
set subject to the highest rate of duty. In this case the rate of
duty of the knife, .4 cents each + 6.1% ad valorem will be the
highest and therefore apply to the whole set. The complete tariff
classification for the set will be 8215.20.0000/8211.92.9060.
The rate of duty will be .4 cents each + 6.1% ad valorem.
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 Melvyn
Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division