The tariff classification of a steel double boiler from Taiwan

NY 895965 May 10, 1994 CLA-2-73:S:N:N3:113 895965 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a steel double boiler from Taiwan Dear Ms. Bonace: In your letter dated March 14, 1994, you requested a tariff classification ruling. The merchandise is item no. 331001, a black, steel double boiler consisting of a 1 1/2 quart pot, a 1 3/4 quart pot and a lid that fits both. The pots have a non-stick interior and exterior finish. Analysis by the New York Customs Laboratory indicates that the finish is not composed of porcelain. The applicable subheading for the double boiler 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 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