The tariff classification of cookware sets from Taiwan

NY 883552 March 12, 1993 CLA-2-73:S:N:N3:113 883552 CATEGORY: Classification TARIFF NO.: 7323.94.0020 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of cookware sets from Taiwan Dear Ms. Bonace: In your letter dated March 1, 1993, you requested a tariff classification ruling. The merchandise is a 7 piece cookware set, product no. 1001. The cookware is constructed of heavy gauge enamel on steel with xylan non-stick interior coating, black phenolic handles and knobs, and stainless steel rims. The set includes a 9 1/2 inch frying pan, a 4 1/2 quart covered dutch oven, a 2 quart covered sauce pan, and a 1 1/2 quart covered sauce pan. The applicable subheading for the cookware set 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 ware. The rate of duty will be 2.7 percent ad valorem. Articles classifiable under heading 7323.94.0020, HTS, which are the products of Taiwan may be subject to anti-dumping duties. We recommend that you address any questions as to the scope of the anti-dumping order 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 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