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N087698 N0 Ruling Active

The tariff classification of a basting set from China

Issued January 7, 2010 by U.S. Customs and Border Protection.

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N0 N087698 (January 7, 2010)

Tariff classification

HTS codes: 7323.93.0045

Headings: 7323

Product description

The merchandise is a stainless steel basting set (item number 733673). The set contains a stainless steel sauce pot and a stainless steel brush with silicon bristles. The basting pot measures approximately 4.5 inches in diameter and 2.75 inches deep. There are two pouring spouts along the rim of the pot. The 6-inch wire handle is etched with the warning, “Caution Hot”.

CBP rationale

The applicable subheading for the basting set will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTSUS), 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

N087698 January 7, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0045 Ms. Una Gauthier CVS Onsite Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a basting set from China Dear Ms. Gauthier: In your letter dated December 3, 2009, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The sample you submitted will be returned to you as requested. The merchandise is a stainless steel basting set (item number 733673). The set contains a stainless steel sauce pot and a stainless steel brush with silicon bristles. The basting pot measures approximately 4.5 inches in diameter and 2.75 inches deep. There are two pouring spouts along the rim of the pot. The 6-inch wire handle is etched with the warning, “Caution Hot”. The applicable subheading for the basting set will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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