The tariff classification of a cookware set from Taiwan

NY 812095 June 6, 1995 CLA-2-73:S:N:N3:113 812095 RAM CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Rita Menne Fingerhut Companies, Inc. 4400 Baker Road Minnetonka, MN 55343 RE: The tariff classification of a cookware set from Taiwan Dear Ms. Menne: In your letter dated June 22, 1995, you requested a tariff classification ruling. The merchandise is item number Q0483, a thirteen-piece, steel cookware set. The set contains a 4 1/2 quart dutch oven, a 2 quart saucepan, a 1 1/2 quart saucepan, a 9 inch fry pan, and 3 lids. Three steel mixing bowls with plastic lids are also included in 3/4, 1 1/4, and 1 3/4 quart sizes. Your letter states that the cookware has an enamel painted exterior, a non- stick interior, and is available in black, green or blue. It is the opinion of this office that your product is a set, with the essential character imparted by the pans and dutch oven. The applicable subheading for the cookware set will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport