The tariff classification of a barbecue tool set with apron from Taiwan

NY H83943 July 20, 2001 CLA-2-62:RR:NC:N1:113 H83943 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 6211.42.0081 Ms. Jenny Davenport Wal-Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of a barbecue tool set with apron from Taiwan Dear Ms. Davenport: In your letter dated July 13, 2001, you requested a tariff classification ruling. The sample you submitted is item number 14333-1, the Deluxe 5-Piece Barbecue Tool Set with Apron. The set consists of a cotton apron with five pockets, each holding a stainless steel barbecue tool with a wooden handle. Included are a spatula, a fork, a knife, a basting brush, and a pair of tongs. The applicable subheading for the barbecue set with apron 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 rate of duty will be 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 apron, 8.2 percent ad valorem under heading 6211.42.0081, will be the highest and will therefore apply to the whole set. Even though the apron is included as a constituent part of the set for classification purposes, it still falls within textile category 359, and products originating in Taiwan are subject to visa and quota requirements which must still be met. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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