The tariff classification of a cookware set from China

NY L82580 March 15, 2005 CLA-2-76:RR:NC:N1:113: L82580 CATEGORY: Classification TARIFF NO.: 7615.19.3025 Mr. Masoud Tehrani Tabletops Unlimited, Inc. 23000 S. Avalon Blvd. Carson, CA 90745 RE: The tariff classification of a cookware set from China Dear Mr. Tehrani: In your letter dated February 10, 2005, you requested a tariff classification ruling. The merchandise is a 10-piece cookware set made of aluminum with a nonstick finish. The handles are made of stainless steel. The set includes a 1-quart covered saucepan, a 2-quart covered saucepan, a 3-quart covered casserole, a 5-quart covered Dutch oven, an 8-inch omelet pan, and a 10-inch omelet pan. The cookware set comes with three bonus items, all packed together inside the retail box. Bonus number 1 is a steel roaster pan. Bonus number 2 is a 10-inch, round, aluminum griddle. Bonus number 3 is a 22-piece cutlery and utensil kit. The applicable subheading for the cookware set will be 7615.19.3025, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, and parts thereof…of aluminum, other, cooking and kitchen ware, enameled or glazed or containing nonstick interior finishes, other, other. The rate of duty will be 3.1 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division