CBP Ruling E81324 — The tariff classification of pots from Korea

Tariff classification

Headings: 7615

Product description

Both pots are made of layers of aluminum and stainless steel and have plastic handles. They are accompanied by their lids, which are made of glass, metal and plastic. The two-handled pot is coated on the interior with a non-stick surface. You indicate in your letter that 59 percent of the weight of each pot is aluminum. Note 7 to Section XV of the Harmonized Tariff Schedules provides that “except where the headings otherwise require, articles of base metal . . . containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” Therefore, the pots are classifiable as aluminum.

CBP rationale

The applicable subheading for the one-handled pot will be 7615.19.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, cooking and kitchen ware, not enameled or glazed and not containing nonstick interior finishes, other, cooking ware. The applicable subheading for the two-handled pot will be 7615.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, cooking and kitchen ware, enameled or glazed or containing nonstick interior finishes, other.

Full text

NY E81324 May 12, 1999 CLA-2-76:RR:NC:N1:113 E81324 CATEGORY: Classification TARIFF NO.: 7615.19.3000; 7615.19.7030 Mr. Paul Chang Chefline USA, Inc. 3 Waters Park Drive, Suite 206 San Mateo, CA 94402 RE: The tariff classification of pots from Korea Dear Mr. Chang: In your letter dated May 5, 1999, you requested a tariff classification ruling. The samples you provided were of a one-handled pot and a two-handled pot. Both pots are made of layers of aluminum and stainless steel and have plastic handles. They are accompanied by their lids, which are made of glass, metal and plastic. The two-handled pot is coated on the interior with a non-stick surface. You indicate in your letter that 59 percent of the weight of each pot is aluminum. Note 7 to Section XV of the Harmonized Tariff Schedules provides that “except where the headings otherwise require, articles of base metal . . . containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” Therefore, the pots are classifiable as aluminum. The applicable subheading for the one-handled pot will be 7615.19.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, cooking and kitchen ware, not enameled or glazed and not containing nonstick interior finishes, other, cooking ware. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the two-handled pot will be 7615.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, cooking and kitchen ware, enameled or glazed or containing nonstick interior finishes, other. The rate of duty will be 3.1 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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