The tariff classification of a kitchen set from China.
Issued March 8, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.93.0045
Headings: 7323
Product description
The set includes 2 saucepans with covers, 1 dutch oven, 1 frying pan, 3 mixing/storage bowls with lids, 4 measuring cups, 1 colander, 4 measuring spoons, 2 serving spoons, 1 spatula, 1 ladle, a 15-piece cutlery set, 1 plastic cutting board, and salt and pepper shakers. Most of the items are made of 18/8 stainless steel. The cooking ware represents the greatest bulk and value of the set.
CBP rationale
The applicable subheading for this product will be 7323.93.0045, 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, other.
Full text
NY K83103 March 8, 2004 CLA-2-73:RR:NC:N1:113 K83103 CATEGORY: Classification TARIFF NO.: 7323.93.0045 Mr. Marty Langtry FedEx Trade Networks 1114 Tower Lane Bensenville, IL 60430 RE: The tariff classification of a kitchen set from China. Dear Mr. Langtry: In your letter dated February 10, 2004, you requested a ruling on behalf of Metro/Thebe, Inc. on tariff classification. The sample you provided is a 42-piece kitchen set, item 0479. The set includes 2 saucepans with covers, 1 dutch oven, 1 frying pan, 3 mixing/storage bowls with lids, 4 measuring cups, 1 colander, 4 measuring spoons, 2 serving spoons, 1 spatula, 1 ladle, a 15-piece cutlery set, 1 plastic cutting board, and salt and pepper shakers. Most of the items are made of 18/8 stainless steel. The cooking ware represents the greatest bulk and value of the set. The applicable subheading for this product will be 7323.93.0045, 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, other. The general rate of duty will be 2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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