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NY M86382

September 20, 2006

CLA-2-82:RR:NC:N1:118 M86382


TARIFF NO.: 8205.60.0000

Mr. Edward Mittelstaedt
Mittelstaedt, Galaviz, & Mylin, Inc.
341 Broadway
San Francisco, CA 94133

RE: The tariff classification of a “Baine Marie Set” from Taiwan and China.

Dear Mr. Mittelstaedt:

In your letter dated September 7, 2006, on behalf of Meyer Corporation U.S., you requested a tariff classification ruling. The following samples were submitted with your ruling request:

One cooking torch
One square ceramic ramekin (set normally includes four) One chrome plated steel wire rack designed to fit four ceramic ramekins One cold rolled steel square baker designed to fit the steel wire rack

The “Baine Marie Set” is used to make desserts for the home. The porcelain ramekins act as serving dishes for the desserts. The wire rack holds the ramekins within the square baker when the desserts are placed within the oven for baking. The torch is used to cook the top of the desserts into a hard, crisp topping.

The torch is made in Taiwan and shipped to China for repacking and export. The ramekins, wire rack, and baker are all made in China. All four items are packed in a box and sold as a set for retail sale. They are shipped directly from China to the U.S.

The applicable subheading for the “Baine Marie Set” will be 8205.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: blow torches and similar self-contained torches, and parts thereof. The rate of duty will be 2.9% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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