CLA-2-82:RR:NC:N1:113 H84106
Mr. Robert Glover
Coppersmith, Inc.
2041 Rosecrans Avenue, 3rd floor
El Segundo, CA 90245
RE: The tariff classification of a barbecue set from China or Taiwan
Dear Mr. Glover:
In your letter dated July 20, 2001, on behalf of Gilrichco., Inc., you requested a tariff classification ruling.
The merchandise is a barbecue set consisting of a spatula, a fork and a pair of tongs stored in a fitted cotton pouch. The tools are made of stainless steel with wooden handles.
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 spatula and tongs, 5.3 percent ad valorem under 8215.99.5000, 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 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division