The tariff classification of a sauce pan from China

NY L82790 March 17, 2005 CLA-2-73:RR:NC:N1:113 L82790 CATEGORY: Classification TARIFF NO.: 7323.93.0045 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a sauce pan from China Dear Ms. Marcoux: In your letter dated February 25, 2005, you requested a tariff classification ruling. The merchandise is a double boiler saucepan with a built-in spout (item number 29090). The saucepan is made of stainless steel and has a 3-cup capacity. The applicable subheading for the saucepan will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, cooking ware, other. The duty rate will be 2 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the cooking pot shaped like a tomato. We need to know whether the pot is simply enameled as in painted, or enameled as in coated with a vitreous porcelain and baked at a high temperature. If you do not know, please send us a sample of the tomato pot. When this information or sample is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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