The tariff classification of the TastiWave from China

N126436 November 1, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of the TastiWave from China Dear Ms. Crossley: In your letter dated September 22, 2010 which was received by this office on October 5, 2010, you requested a tariff classification ruling. A sample of the TastiWave (Item #22038) was submitted for our review. The TastiWave (Item #22038) is cookware which consists of 6 components. These components are identified as: 1. Dome Lid 2. Grill Pan 3. Griddle Pan 4. Grill Press 5. Steam Tray and a Base Unit. All of the components are comprised of carbon steel with a ceramic coating. The item does not contain any electrical or mechanical components. The TastiWave (Item #22038) is designed to be placed in a microwave oven which allows food to be grilled, seared, roasted, baked, steamed and fried in a microwave. The base of the TastiWave (Item #22038) cookware contains a Cyrotech™ heating disk which is built into the top of the base unit. The cookware absorbs microwave energy and converts it to heating; the heating is then released to the pans which are located on top of the heating disk. The applicable subheading for the TastiWave (Item #22038) will be 7323.99.7000, 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, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 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