C80250 C8 Ruling Active

The tariff classification of a cookware set from China

Issued December 9, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.94.0020

Headings: 7323

Product description

Samples of the cookware were sent to the Customs Laboratory for analysis. The merchandise is a 13-piece enameled steel cookware set (item number ECS-13) designed for use at home or camping. The set contains a 4-quart cooking pot with lid, a 9-inch skillet, an 8-cup coffee pot with lid, 4 8-ounce coffee cups, and 4 8.5-inch soup plates. The laboratory report indicates that the cookware is composed of steel coated with a vitreous glass enamel.

CBP rationale

The applicable subheading for the cookware will be 7323.94.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of iron (other than cast iron) or steel, enameled, cooking and kitchen ware, other, cooking ware.

Full text

NY C80250 December 9, 1997 CLA-2-73:RR:NC:MM:113 C80250 CATEGORY: Classification TARIFF NO.: 7323.94.0020 Ms. Judy Miller Wal-Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-4318 RE: The tariff classification of a cookware set from China Dear Ms. Miller: In your letter dated September 30, 1997, you requested a tariff classification ruling. Samples of the cookware were sent to the Customs Laboratory for analysis. The merchandise is a 13-piece enameled steel cookware set (item number ECS-13) designed for use at home or camping. The set contains a 4-quart cooking pot with lid, a 9-inch skillet, an 8-cup coffee pot with lid, 4 8-ounce coffee cups, and 4 8.5-inch soup plates. The laboratory report indicates that the cookware is composed of steel coated with a vitreous glass enamel. The applicable subheading for the cookware will be 7323.94.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of iron (other than cast iron) or steel, enameled, cooking and kitchen ware, other, cooking ware. The rate of duty will be 2.7 percent ad valorem. Porcelain-on-steel cooking ware from the People's Republic of China is 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 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 Director National Commodity Specialist Division

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