The tariff classification of cookware from Taiwan

NY 882686 April 5, 1993 CLA-2-73:S:N:N3:113 882686 CATEGORY: Classification TARIFF NO.: 7323.94.0020; 7323.99.7000 Mr. Mark P. Bleckley Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of cookware from Taiwan Dear Mr. Bleckley: In your letter dated February 5, 1993, you requested a tariff classification ruling. The merchandise is several items of cookware. The SKU Z1712, Vendor No. 406/YA-15A is a cookware set of steel construction with baked painted surface and a non-stick interior surface of vitrified silica. It includes an 11-inch square griddle, an 8-inch frying pan and a plastic spatula. The SKU Z1716, Vendor No. 406/YA-6243 is a cookware set of steel construction with baked painted surface and a non-stick interior surface of vitrified silica. It includes a 10.5-inch wok with lid, a set of chopsticks, and a plastic spatula. The SKU Z2171, Vendor No. 493/CC701N is a cookware set of steel construction with baked painted surface and a non-stick interior surface of xylan. It includes 8-inch and 10-inch frying pans, 1-qt. and 2-qt. saucepans with lids and a plastic spatula. The SKU Z0468, Vendor No. 406/YA-007 is a cookware set of steel construction with baked painted surface and a non-stick interior surface of vitrified silica. It includes 8-inch and 10- inch frying pans, 1-qt. and 2-qt. saucepans with lids and a plastic spatula. The SKU Z6278, Vendor No. 440/3002301A is a cooking grill of steel construction with non-stick surface of xylan. It is designed to fit into a barbecue. It is the opinion of this office that each of the sets constitutes a set for purposes of tariff classification, and that the component which gives them the essential character is the cookware. In your letter, you stated that some of the items were coated with silicon. A sample of a pan with such an interior coating was sent to the Customs Laboratory. It was their opinion that the pan was coated with a mixture composed largely of silica (silicon dioxide) and smaller amounts of other inorganic substances. They further stated that the coating material was formed by a heat treatment process (vitrification). Therefore, in their opinion, those items are enameled. Xylan, on the other hand, is a pentosan, and not an enamel. The applicable subheading for the SKU Z1712, SKU Z1716, and SKU Z0468 will be 7323.94.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, enameled, cooking and kitchen ware, of steel, cooking ware. The rate of duty will be 2.7 percent ad valorem. Goods classifiable under heading 7323.94.0020, HTS, which are the product of Taiwan, may be subject to anti-dumping duties. For a ruling on whether these items fall within the scope of an anti-dumping order, please write to: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 The applicable subheading for the SKU Z2171, and SKU Z6278 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, not coated or plated with precious metal, cooking ware. 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