The tariff classification of stockpots from China

N014668 August 2, 2007 CLA-2-73:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0045 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive, Ste. 300 Minneapolis, MN 55425 RE: The tariff classification of stockpots from China Dear Ms. Peiffer: In your letter dated July 13, 2007, on behalf of Northern Brewer, you requested a tariff classification ruling on stockpots. A sample of the 32 quart MegaPot was submitted for our review. The merchandise is stainless steel stockpots in various sizes. The pots for which you are requesting a ruling are identified as the 32 quart MegaPot, 40 quart MegaPot and 60 quart MegaPot. The 32 quart MegaPot measures approximately 13 inches in height and 15 inches in diameter, and has a wall thickness of 1 mm. The 40 quart MegaPot measures approximately 13 inches in height and 17 inches in diameter, and has a wall thickness of 1 mm. The 60 quart MegaPot measures approximately 15 inches in height and 19 inches in diameter, and has a wall thickness of 1.2 mm. The bottom of the MegaPot has three layers and is 5 mm thick. An aluminum layer is sandwiched between two stainless steel layers for heat dissipation. All of the pots come with heavy-duty stainless steel lids and hollow handles. The stockpot will be used by the consumer during the first phase of the brewing process to make beer at home. The MegaPots are used for turning barley malt and/or other grains, hops and water into wort, which is beer before it is fermented. You state, “The stockpot is used to heat and hold water; as a mash vessel; as a lauter tun (separating the liquid and solid portions of the mash) and to boil wort, which is the liquid portion of the mash, prior to fermentation.” The sample will be returned as you requested. The applicable subheading for the MegaPots will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division