The tariff classification of stove top convection ovens fromTaiwan

NY 885437 May 21, 1993 CLA-2-73:S:N:N3:113 885437 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Mr. Joseph J. Mazzola Caldor, Inc. 20 Glover Avenue Norwalk, CT 06856-5620 RE: The tariff classification of stove top convection ovens from Taiwan Dear Mr. Mazzola: In your letter dated April 26, 1993, you requested a tariff classification ruling. The merchandise is an item of cookware, called a stove top convection oven. The item does not contain its own heat source, but rather resembles a Dutch oven. The oven has a bottom pan that sits on the stove top, an inner pan or insert coated with Xylan, a steel rack and a vented cover. The design allows hot air to circulate around the food being cooked. The base of the sample was sent to the NY Customs Laboratory for analysis, and was found not to be coated or plated with vitreous glasses. This part of the sample was destroyed in process. The applicable subheading for the stove top convection oven 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, 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