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NY R01353

February 15, 2005

CLA-2-82:RR:NC:N1:118 R01353


TARIFF NO.: 8205.51.6000

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

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

Dear Ms. Ursery:

In your letter, dated January 25, 2005, you requested a tariff classification ruling.

The “Seafood for Two Set,” item JT-8, is comprised of 2 sets of aluminum crackers, 2 ceramic bowls, 2 metal burner stands, 2 paraffin tea-light candles, and 2 stainless steel, two-tined picks. This product is packaged together for retail sale and would be classified as a set. The aluminum crackers impart the essential character of the set.

The applicable subheading for the seafood set will be 8205.51.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of aluminum. The rate of duty will be 2.2¢ per kg, plus 5% ad valorem.

Consideration was given to classification in subheading 8205.51.7500, HTS, as you had suggested. However, “household toolsof aluminum” more specifically describes the crackers.

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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