The tariff classification of a "Grill Master Grilling Set" from China.

NY L82474 February 23, 2005 CLA-2-96:RR:NC:SP:233 L82474 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Mr. Marc D. Torrence V. Alexander & Co., Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of a “Grill Master Grilling Set” from China. Dear Mr. Torrence: In your letter dated February 15, 2005, on behalf of Fine Arts Marketing, you requested a tariff classification ruling. The merchandise to be imported is a “Grill Master Grilling Set” , style number 3006350 consisting of a striped nylon carrying case with handle, a wood handled basting brush and a canvas holder made of 60% cotton and 40% polyester. The holder has pockets to hold the brush and can serve as an apron by hanging it around the neck. 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 Grill Master Grilling 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 basting brush appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Grill Master Grilling Set will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “…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