The tariff classification of a barbeque set from China.

N052946 March 10, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8215.20.0000 / 6304.92.0000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a barbeque set from China. Dear Mr. Morse: In your letter dated February 20, 2009, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling. A sample was not provided with your submission. You describe item number 422738 as a 4-piece barbeque set. It contains a stainless steel fork, tongs and spatula with wooden handles. The fork and spatula measure 48 cm long and the tongs measures 44.5 cm long. The set also includes a woven cotton oven mitt. All items are packaged for retail sale. The color of the oven mitt dictates the specific item code. Lime green is 907277, orange is 906618, blue is 907281 and pink is 906752. The applicable subheading for the 4 piece barbeque set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles. The set will be dutiable at 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 for the oven mitt, 6.3% ad valorem under 6304.92.0000, HTSUS, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 6304.92.0000. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division