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C81632 C8 Ruling Active

The tariff classification of cookware from Korea

Issued November 28, 1997 by U.S. Customs and Border Protection.

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C8 C81632 (November 28, 1997)

Tariff classification

HTS codes: 7323.93.0030

Headings: 7323

Product description

The merchandise is a stainless steel cookware set (item number KT17ULTRA). It includes a 1.7 quart saucepan and cover, 2.5 quart saucepan and cover, 3.2 quart saucepan and cover, 11 3/8 inch fry pan and cover, 7.5 quart roaster, double boiler unit, high dome cover for fry pan or roaster, 5 egg cups, and 5 hole utility rack.

CBP rationale

The applicable subheading for the cookware set will be 7323.93.0030, 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 stainless steel, cooking and kitchen ware, other, cooking ware.

Full text

NY C81632 November 28, 1997 CLA-2-73:RR:NC:MM:113 C81632 CATEGORY: Classification TARIFF NO.: 7323.93.0030 Mr. Mike Doud Sekin Transport International P.O. Box 655464 DFW Airport, TX 75261 RE: The tariff classification of cookware from Korea Dear Mr. Doud: In your letter dated November 3, 1997, on behalf of B&F Systems, Inc., you requested a tariff classification ruling. The merchandise is a stainless steel cookware set (item number KT17ULTRA). It includes a 1.7 quart saucepan and cover, 2.5 quart saucepan and cover, 3.2 quart saucepan and cover, 11 3/8 inch fry pan and cover, 7.5 quart roaster, double boiler unit, high dome cover for fry pan or roaster, 5 egg cups, and 5 hole utility rack. The applicable subheading for the cookware set will be 7323.93.0030, 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 stainless steel, cooking and kitchen ware, other, cooking ware. The rate of duty will be 2.6 percent ad valorem. The cookware may be subject to additional duties under the Anti-Dumping and Countervailing Duty Act. Before importation, you should contact: 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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