The tariff classification of cookware sets from China and barbecue grills from Taiwan

NY B85621 May 30, 1997 CLA-2-73:RR:NC:MM:113 B85621 CATEGORY: Classification TARIFF NO.: 7323.93.0030; 7321.13.0040 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of cookware sets from China and barbecue grills from Taiwan Dear Mr. Coe: In your letter dated May 12, 1997, you requested a tariff classification ruling. The merchandise consists of three varieties of stainless steel cookware sets and a barbecue grill. The SKU No. F-0461 (Vendor No. 307/554824FBT) is a five-piece cookware set containing two pots, two lids and a pan. The SKU No. F-1111 (Vendor No. 307/554924FB) is a five-piece cookware set also containing two pots, two lids and a pan. The SKU No. F-1542 (Vendor No. 307/S748424F) is a seven-piece cookware set containing two pots, three lids, one Dutch oven and a pan. The SKU No. F-1328 (Vendor No. 491/CM1917A) is a round-kettle barbecue grill. It is designed to use charcoal for fuel. The BBQ grill is on wheels. The applicable subheading for the cookware sets will be 7323.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles of iron or steel, other, of stainless steel, cooking and kitchen ware, other, cooking ware. The rate of duty will be 2.6 percent ad valorem. The applicable subheading for the charcoal grill will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers . . . barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other. The rate of duty will be 1.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division