The tariff classification of an 8-pc Stainless Steel Cookware Set

PD F84295 April 3, 2000 CLA-2-OFO:HW B12 F84295 CATEGORY: Classification TARIFF NO.: 7323.93.0030 Mr. Orlando Rodriguez Assistant Manager ALMACENES PITUSA Post Office Box 839 San Juan, PR 00919-0839 RE: The tariff classification of an 8-pc Stainless Steel Cookware Set Dear Mr. Rodriguez: In your letter of February 3, 2000, you requested a tariff classification ruling of a stainless steel cookware set, Item Number S-38-M-9146 with premium bakelite handles. The subject items are described as : 1) one qt. sauce pan with lid; 2) two qt. sauce pan with lid, 3) three qt. sauce pan with lid, and 4) five qt. sauce pan with lid. Merchandise is classifiable under the Harmonized Tariff Schedules of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI (1) states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. Hence, the articles in their imported condition are household goods, and as such the item number for the cookware set will be -2- 7323.93.0030 Table, kitchen, and other household articles and parts thereof, of iron or steel; Other: Of stainless steel, Cooking and kitchen ware, Other: cooking ware, at a rate of 2 percent. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling should be attached to the entry documents filed at the time the merchandise is imported. If the documents have been filed without a copy, the ruling should be brought to the attention of the Customs Officer handling this transaction. Sincerely, Joyce Henderson Port Director Otay Mesa, California