The tariff classification of a cookware set from China

N074757 September 28, 2009 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7615.19.3025 Ms. Kim Young BDP International, Inc. 2929 Walker Road NW, 2nd floor Grand Rapids, MI 49544 RE: The tariff classification of a cookware set from China Dear Ms. Young: In your letter dated August 31, 2009, on behalf of Meijer Distribution, you requested a tariff classification ruling. A sample of the item was submitted for our review and will be returned to you as requested. The sample you submitted is a cookware set made of aluminum with a non-stick coating and glass lids (item number TTU-M9957). The set contains a 5 quart Dutch oven, a 1 quart saucepan, a 2 quart saucepan, a 9.5 inch skillet and roasting pan that measures 13 inches long by 9 inches wide by 2 inches deep. Included as a bonus with the cookware set are 5 glass bowls with plastic lids, a plastic solid spoon, a slotted spoon, a slotted spatula and a solid spatula. The cookware and bonus pieces will be imported together packed in a retail box. The applicable subheading for the cookware set will be 7615.19.3025, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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