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NY L83080

February 25, 2005

CLA-2-82:RR:NC:N1:118 L83080


TARIFF NO.: 8215.20.0000/8215.99.0100

Mr. Brian Clement
V. Alexander and Company, Inc.
P.O. Box 30250
Memphis, TN 38130-0250

RE: The tariff classification of a barbecue set from China.

Dear Mr. Clement:

In your letter, dated February 11, 2005, on behalf of your client, The Sharper Image, San Francisco, CA, you requested a tariff classification ruling. We are returning the sample as you have requested.

Item GE001 is a 22 piece, stainless steel barbecue set. The set is comprised of a large spatula, two-tine fork, carving knife, basting brush, grill cleaning brush, 4 skewers, 8 corn holders, meat tongs, and 4 steak knives. The knives have stainless steel handles and fixed blades. The stainless steel fork, corn holder and knife handles contain nickel. The fork is valued at more than 25¢ each and the corn holders are valued under 25¢ each and are not over 25.9 cm in overall length. All of the utensils are stored in a fitted aluminum case. The item is imported as a set put up for retail sale.

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 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. Since the rate of the corn holders (0.9¢ each + 15.8 percent) is the highest, it will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000/8215.99.0100. The specific rate (0.9¢ each) applies to each piece in the set.

Consideration was given to applying the highest rate of duty to the carving knife, classifiable under subheading 8211.92.9030, HTS, and dutiable at 0.4¢ each, plus 6.1% ad valorem, as you have suggested. However, our calculations of the ad valorem equivalent of each classification indicate that the corn holders have the highest rate of duty. Therefore, the duty rate assessed for each article in the set will be subject to the rate for the corn holders.

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

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.


Robert B. Swierupski

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