The tariff classification of an enameled carbon steel stovetop cooking pot from China

N278560 September 21, 2016 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.94.0026 Ms. Rene Kussmann Silver Star Brands Inc. 250 City Center Oshkosh, WI 54906 RE: The tariff classification of an enameled carbon steel stovetop cooking pot from China Dear Ms. Kussmann: In your letter dated August 10, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a cooking pot. This item is made of enameled carbon steel with a glass lid that has a stainless steel edge and a plastic knob in the center of the top external surface area. The pot is oval in shape, has a handle on each of two opposing sides and is white with a blue floral design on the front. This item is designed to be used on the stovetop and will be imported in three different sizes as follows: Large Pot – 7.87”diameter and a capacity of 3.15 quarts Medium Pot – 7.08”diameter and a capacity of 2.3 quarts Small Pot – 6.29” diameter and a capacity of 1.9 quarts The applicable subheading for the cooking pot will be 7323.94.0026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …kitchen …articles …of …steel …: other: of…steel, enameled…cooking and kitchen ware: of steel: other: cooking ware: other. The rate of duty will be 2.7 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 https://hts.usitc.gov/current. Porcelain on Steel Cookware may be subject to antidumping duties or countervailing duties (AD/CVD).  Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP).  You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”).  For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division