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NY D82721

October 8, 1998



TARIFF NO. 8215.20.0000/8211.92.9060

Ms. Dana N.Mobley
J.C. Penny Purchasing Corporation
P.O.Box 10001
Dallas, Texas 75024-3698

RE: The tariff classification of a barbeque tool set from Taiwan.

Dear Ms. Mobley:

In your letter dated September 28, 1998 you requested a tariff classification ruling.

The sample submitted (style number BQ 328) consists of a spatula (with bottle opener), tongs, fork, baster, knife, skewers, corn cob holders, brush/scrapper and blow molded case. All are made of stainless steel and have hardwood handles. The barbeque set is being returned as per your request.

The applicable subheading for the barbeque set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware....other sets of assorted articles. The set will be dutiable at the rate applicable to that article in the set subject to the highest rate of duty. In this case the rate of duty of the knife, .4 cents each + 6.1% ad valorem will be the highest and therefore apply to the whole set. The complete tariff classification for the set will be 8215.20.0000/8211.92.9060. The rate of duty will be .4 cents each + 6.1% 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 Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski

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