The tariff classification of a steel roaster from Taiwan
Issued May 10, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.99.7000
Headings: 7323
Product description
The merchandise is item no. 331201, a three-piece, black, oval steel roaster. It contains a roasting pan, cover, and chrome-finish rack. The roaster measures approximately 16 inches long by 11 inches wide by 6 inches high. It has a non-stick interior and exterior finish. Analysis by the New York Customs Laboratory indicates that the finish is not composed of porcelain.
CBP rationale
The applicable subheading for the roaster will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware.
Full text
NY 895905 May 10, 1994 CLA-2-73:S:N:N3:113 895905 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a steel roaster from Taiwan Dear Ms. Bonace: In your letter dated March 14, 1994, you requested a tariff classification ruling. The merchandise is item no. 331201, a three-piece, black, oval steel roaster. It contains a roasting pan, cover, and chrome-finish rack. The roaster measures approximately 16 inches long by 11 inches wide by 6 inches high. It has a non-stick interior and exterior finish. Analysis by the New York Customs Laboratory indicates that the finish is not composed of porcelain. The applicable subheading for the roaster will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem. 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
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