The tariff classification of a B.B.Q. Grilling Set from China.

NY F88700 July 13, 2000 CLA-2-21:RR:NC:2:228 F88700 CATEGORY: Classification TARIFF NO.: 2103.20.4020, 2103.90.8000, 7323.99.7000, 9603.90.8050 Ms. Kim Lamberton Norman G. Jensen, Inc. P.O. Box 2457 Champlain, NY 12919 RE: The tariff classification of a B.B.Q. Grilling Set from China. Dear Ms. Lamberton: In your letters dated May 12, 2000 and June 13, 2000 on behalf of Fin D’Hiver Inc., Canada, you requested a tariff classification ruling. A sample was sent with your first letter. Ingredients breakdowns for the food products were submitted with your subsequent letter. The B.B.Q. Grilling Set is comprised of B.B.Q. Sauce, Grilling Oil, Meat Rub, a brush, and a grilling basket. The B.B.Q. Sauce consists of 27 percent water, 20 percent brown sugar, 14 percent tomato paste, 14 percent tomato juice, 10 percent vinegar, 4 percent canola oil, 2 percent each of dehydrated onion, spices, honey, and lemon juice concentrate, and one percent each of seasoning, dehydrated garlic, and salt. The B.B.Q. Sauce is put up in a square shaped bottle measuring 8 inches tall and containing 250 milliliters. The Grilling Oil consists of 91 percent canola oil, 5 percent spices, 3 percent chili, 1 percent chives and less than one percent each of mustard seeds and spice extracts, put up in a bottle measuring approximately 6 ¾ inches tall and containing 100 milliliters. The Meat Rub is a mixture of 24 percent each of dehydrated onion, garlic, spices and salt, and 4 percent herbs, put up in a metal can containing 25 grams. The metal grilling basket measures 20 inches long with an oval shaped, hinged basket measuring approximately 11 ½ inches by 6 ½ inches. The brush has a twisted wire handle and measures approximately 8 ¼ inches long. The B.B.Q. sauce, grilling oil and meat rub are products of Canada. The grilling basket and brush are products of China. The components are assembled in and exported from China. The applicable subheading for the B.B.Q. Sauce will be 2103.20.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…tomato ketchup and other tomato sauces…other…in containers holding less than 1.4 kg. The rate of duty will be 11.6 percent ad valorem. The applicable subheading for the Grilling Oil and Meat Rub will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasonings…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the grilling basket will be 7323.99.7000 HTS, which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the brush will be 9603.90.8050 HTS, which provides for brooms, brushes…other…other. The rate of duty will be 2.8 percent. 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division