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NY D82238




September 28, 1998

CLA-2-82:RR:NC:115: D82238

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.20.0000/8215.99.5000

Mr. Robert P. Kenneally
Tower Group International
150 Eastern Avenue
Chelsea, Ma 02150-3352

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

Dear Mr. Kenneally:

In your letter dated September 16, 1998 you requested a tariff classification ruling on behalf of your client J.H. Smith Co. Inc.

The sample submitted (ref number 8226002) consists of baster, fork, tongs, spatula, knife, grill brush/scraper, salt & pepper shaker set all packed in a blown molded plastic case. All of the utensils have plastic handles.

The applicable subheading for the barbeque tool 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 spatula and tongs, 5.3 % ad valorem under HTS 8215.99.5000, will be the highest and will therefore apply to the whole set. The complete tariff classification for the set will be 8215.20.0000/8215.995000. The rate of duty will be 5.3% 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

Sincerely,

Robert B. Swierupski
Director,

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