The tariff classification of kitchen articles from Taiwan and China

NY L86465 July 28, 2005 CLA-2-73:RR:NC:N1:113: L86465 CATEGORY: Classification TARIFF NO.: 7323.93.0045; 7323.93.0060; 8205.51.3030 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of kitchen articles from Taiwan and China Dear Ms. Marcoux: In your letter dated July 12, 2005, you requested a tariff classification ruling. The merchandise consists of saucepans and an egg separator from China, and a whiskette from Taiwan. The saucepans are a set of three stainless steel pans with Bakelite handles (item number 51380). The set contains three sizes of pans, including 1/2-cup, 1-cup, and 1.5-cup. The saucepans will be used for making gravies and sauces, melting butter, or warming milk. Item number 51400 is a stainless steel egg separator. It has three holes to allow the egg white to slip through, leaving the yolk unbroken in the separator. The separator also features a raised, serrated edge to crack the shell of an egg. Item number 51110 is a set of two steel whiskettes. Each measures approximately 6.75 inches in length. The whiskettes will be used for whipping egg whites or heavy cream and for scrambling eggs. The applicable subheading for the saucepans 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 rate of duty will be 2 percent ad valorem. The applicable subheading for the egg separator will be 7323.93.0060, 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, kitchen ware. The rate of duty will be 2 percent ad valorem. The applicable subheading for the whiskette will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included…household tools, and parts thereof, of iron or steel, other, kitchen and table implements. The rate of duty will be 3.7 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division