The tariff classification of a stir fry pan set from Taiwan

NY 813269 August 10, 1995 CLA-2-73:S:N:N3:113 813269 CATEGORY: Classification TARIFF NO.: 7323.94.0020 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of a stir fry pan set from Taiwan Dear Mr. Coe: In your letter dated July 27, 1995, you requested a tariff classification ruling. The merchandise is item number PT406/A040602, a six-piece stir fry pan set. It includes a 12-inch wok pan, a wooden spatula, a pair of wooden chopsticks, a molded plastic cutting board, and a six-page recipe booklet. Your letter indicates that the pan has an enameled exterior surface and a non-stick interior finish. In the opinion of this office, the items constitute a set, with the essential character imparted by the pan. The applicable subheading for the pan set will be 7323.94.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or household articles and parts thereof, of iron or steel, enameled, cooking and kitchenware, of steel, other, cooking ware. The duty rate will be 2.7 percent ad valorem. Cooking ware from Taiwan may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport