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The tariff classification of a cookware set from China
Issued July 7, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R04182 (July 7, 2006)
Tariff classification
HTS codes: 7323.91.5040
Headings: 7323
Product description
The merchandise is a 21-piece cookware set packaged together for retail sale. The set includes the following items: 1 three-quart, cast iron saucepan with lid 1 two-quart, cast iron saucepan with lid 1 ten-inch, cast iron open skillet 1 cast iron grill pan 1 cast iron press 1 five-quart, cast iron casserole with lid 1 silicone pan 6 nylon utensils (slotted and solid spoons) 1 large, plastic spatula 3 medium, plastic spatulas 3 small, plastic spatulas 1 ceramic crock to hold utensils The 21-piece kit is a set for Customs tariff purposes, with its essential character imparted by the cast iron cookware
CBP rationale
The applicable subheading for the cookware set will be 7323.91.5040, 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 cast iron, not enameled, other, other.
Full text
NY R04182 July 7, 2006 CLA-2-73:RR:NC:N1:113 R04182 CATEGORY: Classification TARIFF NO.: 7323.91.5040 Ms. Tracey Jackson HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a cookware set from China Dear Ms. Jackson: In your letter dated June 13, 2006, you requested a tariff classification ruling. The merchandise is a 21-piece cookware set packaged together for retail sale. The set includes the following items: 1 three-quart, cast iron saucepan with lid 1 two-quart, cast iron saucepan with lid 1 ten-inch, cast iron open skillet 1 cast iron grill pan 1 cast iron press 1 five-quart, cast iron casserole with lid 1 silicone pan 6 nylon utensils (slotted and solid spoons) 1 large, plastic spatula 3 medium, plastic spatulas 3 small, plastic spatulas 1 ceramic crock to hold utensils The 21-piece kit is a set for Customs tariff purposes, with its essential character imparted by the cast iron cookware The applicable subheading for the cookware set will be 7323.91.5040, 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 cast iron, not enameled, other, other. The rate of duty will be 5.3 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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