The tariff classification of a barbecue set from Taiwan

NY G88666 March 23, 2001 CLA-2-82:RR:NC:N1:113 G88666 CATEGORY: Classification TARIFF NO.: 8215.20.0000 Ms. Khem Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a barbecue set from Taiwan Dear Ms. Lall: In your undated letter received in this office on March 19, 2001, you requested a tariff classification ruling. The sample you submitted is a barbecue set (item number 0603683). The set contains a pair of tongs, a spatula, a fork, a basting brush, a grill-cleaning brush and four skewers. The tools are made of stainless steel with wooden handles and are stored in a carry case of molded plastic. Although the case is not specially fitted for the tools, it is designed for storage and transport. 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 plastic case, 20 percent ad valorem under HTS 4202.99.9000, 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