CLA-2-82:RR:NC:1:118 G89874
Ms. Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Ave., So.
San Francisco, CA 94080
RE: The tariff classification of a Crème Brûlée Set from Taiwan and China.
Dear Ms. Van Den Broeke:
In your letter dated March 28, 2001, submitted on behalf of your client, Bonjour, Inc., Pacheco, CA, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested.
You have described your sample, style #4940-46, as a Crème Brûlée Set. It is comprised of a Chef’s Cooking Torch, which features a self-contained butane cannister with an ergonomic handle, an adjustable temperature dial and a removable stand. The Torch will be made in Taiwan. Additionally, it contains two porcelain ramekins made in China. The set will be assembled in Taiwan for direct shipment to the United States. The Chef’s Cooking Torch is a kitchen tool, which allows one to make “restaurant quality” desserts at home. The porcelain ramekins act as serving dishes.
When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In this instance, the Chef’s Cooking Torch imparts the essential character of the set.
The applicable tariff provision for the Crème Brûlée Set will be 8205.60.0000, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for blow torches and similar self-contained torches, and parts thereof. The rate of duty will be 2.9% 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 this 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 212-637-7025.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division