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NY J86019




July 18, 2003

CLA-2-82:RR:NC:N1:113 J86019

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.20.0000; 8215.99.5000

Valerie R. Caulfield
Evans, Wood & Caulfield, Inc.
100 N. Centre Avenue
Rockville Centre, NY 11570

RE: The tariff classification of a barbecue set from China

Dear Ms. Caulfield:

In your letter dated July 2, 2003, on behalf of Kodar Corporation, you requested a tariff classification ruling.

The sample you provided is a 5-piece barbecue tool set with a golf theme. The set contains a pair of tongs, a slotted spatula, a two-tined fork, and a salt and pepper shaker set. The utensils are made of stainless steel with golf club style rubber grip handles. The salt and pepper shakers resemble golf balls and are made of plastic.

The applicable subheading for the barbecue set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sets of assorted articles. The rate of duty is the rate of duty 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 percent ad valorem under 8215.99.5000, will be the highest and will therefore apply to the whole 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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