B87219 B8 Ruling Active

The tariff classification of cooking sets from China

Issued August 5, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.7000

Headings: 7323

Product description

The merchandise is a 3-piece set of non-stick fry pans (Rite Aid item #972747 - green finish or #972613 - blue finish). The pans are of 8-, 10-, and 12-inch diameter. The body is .9mm carbon steel with a xylan interior coating and a stainless steel rim. The exterior is coated with an enamel paint which has not been vitrified.

CBP rationale

The applicable subheading for the cooking sets 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 B87219 August 5, 1997 CLA-2-73:RR:NC:MM:113 B87219 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of cooking sets from China Dear Ms. Aldinger: In your letter dated June 26, 1997, you requested a tariff classification ruling. The merchandise is a 3-piece set of non-stick fry pans (Rite Aid item #972747 - green finish or #972613 - blue finish). The pans are of 8-, 10-, and 12-inch diameter. The body is .9mm carbon steel with a xylan interior coating and a stainless steel rim. The exterior is coated with an enamel paint which has not been vitrified. The applicable subheading for the cooking sets 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 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 212-466-2084. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →