The tariff classification of a stir-fry cooker from China

NY R04181 July 7, 2006 CLA-2-73:RR:NC:N1:113 R04181 CATEGORY: Classification TARIFF NO.: 7321.13.0040 Ms. Tracey Jackson HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a stir-fry cooker from China Dear Ms. Jackson; In your letter dated June 13, 2006, you requested a tariff classification ruling. The merchandise is a stainless steel, stir-fry pan with a tempered glass lid and a three-legged, steel warming base. The pan has buffet handles and high, sloped sides for stir-frying food. The base includes an adjustable flame pot to hold a candle. There is an aluminum disc in the center of the steel base to provide better heat distribution and more consistent cooking. The applicable subheading for the stir-fry cooker will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoves, ranges, grates, cookers…barbecue, braziers, gas rings, plate warmers and similar nonelectric domestic cooking appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other. The rate of duty will be free. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division