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NY 876507

July 23, 1992

CLA-2-82:S:N:N1:115 876507


TARIFF NO.: 8205.51.3060

Ms. Cindy Johnson
Archer Freight Systems, Inc.
P.O. Box 53709
Houston, Texas 77052-3709

RE: The tariff classification of a deluxe firerack with canvas carrier from Taiwan.

Dear Ms. Johnson:

In your letter dated July 1, 1992, you requested a tariff classification ruling, on behalf of your client, Builders Square Inc., San Antonio, Texas.

The subject item is a fireplace set. It comes with a steel rack to store the logs for the fireplace. Its tools consist of a poker, a shovel, a brush and a set of tongs. These are made of steel and have wooden handles. The use of these tools are to assist in the maintaining of the fire and the cleaning of the fireplace.

When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In this instance, the combination of the poker, shovel and tongs imparts the essential character of the set.

The applicable subheading for the deluxe firerack with canvas carrier will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools and parts thereof: of iron or steel: other. The duty rate will be 5.3% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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