The tariff classification of a 7 Piece Stainless Steel Roasting Set from China.

NY K80109 November 4, 2003 CLA-2-96:RR:NC:SP:233 K80109 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a 7 Piece Stainless Steel Roasting Set from China. Dear Ms. Richardson: In your letter dated October 21, 2003, on behalf of Bed Bath & Beyond, you requested a tariff classification ruling. The submitted sample is a 7 Piece Stainless Steel Roasting Set consisting of the following items: black rubber baster with PVC tube injector needle nylon cleaning brush oval shape nylon basting brush 2 turkey lifters meat thermometer 6 turkey lacers The components are used in the basting and cooking of a turkey. 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. 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 nylon cleaning brush appears last in numerical order among the competing headings which equally merit consideration. Your sample is being returned as requested. The applicable subheading for the 7 Piece Stainless Steel 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