The tariff classification of cooking sets from China

NY B87220 August 5, 1997 CLA-2-73:RR:NC:MM:113 B87220 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of cooking sets from China Dear Ms. Aldinger: In your letter dated June 26, 1997, you requested a tariff classification ruling. The merchandise is a 3-piece set of non-stick sauce pans (Rite Aid item # 972744 - green finish or # 972632 - blue finish). The pans are of 3/4-, 1-, and 2-quart capacity. The body is .8mm carbon steel with a xylan interior coating and a stainless steel rim. The exterior is coated with a green or blue enamel paint which has not been vitrified. The applicable subheading for the cooking sets 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 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