The tariff classification of a colander from China

NY L87333 September 19, 2005 CLA-2-73:RR:NC:N1:113: L87333 CATEGORY: Classification TARIFF NO.: 7323.94.0040 Ms. Jane Gohar Superior Brokerage Services 2600 East 81st Street Bloomington, MN 55425 RE: The tariff classification of a colander from China Dear Ms Gohar: In your letter dated September 8, 2005, you requested a tariff classification ruling. The sample you submitted is a colander that will be used in the kitchen for preparing food. It measures approximately 8.5 inches in diameter and 5 inches in height. In your letter, you state that the colander is made of iron coated with enamel paint. Examination of the sample in our office indicates that it is probably coated with porcelain enamel. The applicable subheading for the colander will be 7323.94.0040, 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 iron or steel, enameled, cooking and kitchen ware, other. The rate of duty will be 2.7 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