The tariff classification of a Roasting Set from China.

NY J89373 October 16, 2003 CLA-2-96:RR:NC:SP:233 J89373 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Mary Beth Moran BCB International Inc. 1245 Niagara Street Buffalo, NY 14213-1501 RE: The tariff classification of a Roasting Set from China. Dear Ms. Moran: In your letter dated September 18, 2003, on behalf of Robinson Knife Company, you requested a tariff classification ruling. The submitted sample is a Roasting Set consisting of the following items: Stainless steel injection baster with cleaning brush valued at $2.42 Plastic handle basting brush with natural bristles valued at $.95 Meat thermometer with stainless steel probe valued at $1.40 2 lifting forks valued at $.85 The set is used to roast a turkey or a roast of meat. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Roasting Set is considered to be a set for tariff classification purposes. You suggest that the thermometer is the essential character of the set. Noting its value and role in the set, it is not the key element. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the basting brush appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Roasting Set will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes… Other.” The rate of duty will be 2.8% 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 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division