R01523 R0 Ruling Active

The tariff classification of simmer rings from China

Issued March 16, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0045

Headings: 7323

Product description

The merchandise consists of two styles of simmer rings made of stainless steel. Both are 8.25 inches in diameter and 14 inches in length. Item number C038IA05467 has a rubber handle and item number C038IA05468, a wooden handle. The simmer rings are used as heat diffusers beneath pots and pans on range tops to prevent burning.

CBP rationale

The applicable subheading for the simmer rings 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 kitchenware, other, cooking ware, other.

Full text

NY R01523 March 16, 2005 CLA-2-73:RR:NC:N1:113: R01523 CATEGORY: Classification TARIFF NO.: 7323.93.0045 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of simmer rings from China Dear Mr. Crago: In your letter dated February 22, 2005, you requested a tariff classification ruling. The merchandise consists of two styles of simmer rings made of stainless steel. Both are 8.25 inches in diameter and 14 inches in length. Item number C038IA05467 has a rubber handle and item number C038IA05468, a wooden handle. The simmer rings are used as heat diffusers beneath pots and pans on range tops to prevent burning. The applicable subheading for the simmer rings 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 kitchenware, other, cooking ware, other. The 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. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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