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NY J84650

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May 23, 2003

CLA-2-82:RR:NC:N1:113 J84650

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.20.0000; 8215.99.1500

Ms. Rhonda S. Suggs
Blue Ridge International Products, Inc.
P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of a barbecue set from China

Dear Ms. Suggs:

In your letter dated April 30, 2003, you requested a tariff classification ruling.

The merchandise is the Homer Simpson Barbecue Tool Set (item number 77039). The set includes 1 fork, 1 spatula and 1 pair of tongs. The utensils are constructed of stainless steel with molded plastic handles. In your letter, you suggest classification under HTS 7323.94.0026, which provides for enameled steel cooking ware. However, the barbecue utensil set is more specifically described as sets of assorted articles (spoons, forks, ladles, etc.) under HTS 8215.20.0000. The applicable subheading for the barbecue 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 tablewareother sets of assorted articles. The general rate of duty will is the rate of duty applicable to that article in the set subject to the highest rate of duty. Based on the value breakdown you provided, the rate of duty of the fork, 0.4 cents each (on every piece in the set) plus 4.8 percent ad valorem under 8215.99.1500, is the highest and will therefore apply to the entire set.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 7323.94.00 - Iron (o/than cast) or steel (o/than stainless), table, kitchen or o/household arts. and parts thereof, enameled
• Tariff No.: 8215.20.00 - Sets of assted. base metal spoons, forks, ladles, etc. & similar kitchen or tableware, w/no articles plated with precious metal
• Tariff No.: 8215.99.15 - Base metal forks, w/stainless steel handles, nesoi, valued at 25 cents each or more