OT:RR:NC:N4:422
Ms. Misty Gibbins
Pacific Customs Brokers Inc.
2150 Peace Portal Dr.
Blaine, WA 98230
RE: The tariff classification, country of origin, and marking of five carbon steel pan sets
Dear Ms. Gibbins:
In your letter dated February 19, 2026, you requested a binding ruling on the tariff classification, country of
origin, and marking of carbon steel pan sets imported from Canada, on behalf of your client, Goso Cookware
Inc. A detailed description of the manufacturing operation processes and photos were provided for our
review.
The five items will be addressed herein. The other article will be covered in New York Ruling N359456.
The merchandise under consideration are described as five carbon steel pan sets as follows:
1. Everywhere 2-Pan Set (Item # EWP-2PS) consists of one 10-inch pan and one 8-inch pan and one
handle.
2. Everywhere Carbon Steel Pan Set (Item # EWP - 210WH) consists of two 10-inch carbon steel pans
and one handle.
3. 10-inch Everywhere Set (Item # EWP-10WH) consists of one 10-inch everywhere pan and one handle.
4. 8-inch Everywhere Set (Item # EWP-8WH) consists of one 8-inch everywhere pan and one handle.
5. Michelin Stargazer Super Set (Item # EWP-MSG) consists of 3 pans, two handles and two leather
protective pads and a 2-ounce tin of pan maintenance paste.
Each pan is made of 1008 raw carbon steel from the United States, and it is in a round shape. Each handle is
made of forged aluminum from Taiwan. The pans are available in 8-inch and 10-inch sizes. The five carbon
steel pan sets are designed to be used in the home for cooking.
Classification:
In your request, you indicated that carbon steel pans are from a U.S. manufacturer, stacked on pallets in your
warehouse in Canada. Each pan is individually packed in a plastic bag. Detachable handles are imported
separately from Taiwan, packaged 24 individually boxed handles per case. The pans are offered for sale in
sets of one, two, or three per handle, with certain sets containing Canadian-origin accessories (leather
protective pads or pan maintenance paste). They will be imported in different groupings of articles not sold in
retail stores, but sold directly to the consumer through the online.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be
classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires
that classification be determined first according to the terms of the headings of the tariff and any relative
section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRIs taken in order.
GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles
that are classifiable in different headings, (b) consist of products put up together to meet a particular need or
carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without
repacking.
The subject articles, in the opinion of our office, meet the criteria for sets as the terms are defined. Having
determined that the items constitute a set for tariff classification purposes, we must decide the essential
character. Essential character may be determined by the nature of the material or component, its bulk,
quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The
steel pans impart the essential character of the set. Accordingly, each set is classified under heading 7323,
Harmonized Tariff Schedule of the United States (HTSUS), which is the heading that applies to the carbon
steel pans.
The applicable subheading for the five carbon steel pan sets, Everywhere 2-Pan Set (Item # EWP-2PS),
Everywhere Carbon Steel Pan Set (Item # EWP - 210WH), 10-inch Everywhere Set (Item # EWP-10WH),
8-inch Everywhere Set (Item # EWP-8WH), and Michelin Stargazer Super Set (Item # EWP-MSG), will be
7323.99.7000, HTSUS, which provides for…kitchen…articles…of…steel…: other: other: not coated or
plated with precious metal: other: cookingware. The general rate of duty will be 5.3 percent ad valorem.
Effective February 24, 2026, a Presidential Proclamation implemented a temporary import surcharge. At this
time, products of all countries will be subject to an additional ad valorem rate of duty of 10 percent. All
imported merchandise must be reported with either the Chapter 99 provision under which the temporary
import surcharge applies or one of the Chapter 99 provisions covering exceptions to the additional duties. For
products covered by heading 9903.85.07 this additional duty applies to the non-aluminum content of the
merchandise. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.03.01 , in addition to subheading 7323.99.7000, HTSUS, listed above.
For further information on the additional duties listed above, please review the resources available on CBP’s
Trade Remedy webpage available at the following link:
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The tariffs and additional duties cited above are current as of this letter’s issuance. Please note that the
HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of
goods covered by any Notes cited herein and any Chapter 99 subheadings.
Country of Origin:
For the pans, you stated that the raw material is sourced from Canada. The raw steel is smelted in Canada and
shipped to the United States for the production processes.
The pan production processes in United States are as follows:
1. Raw material preparation-round carbon steels blanks from the United States are cut to requested sizes
and inspected for flaws.
2. Drawing-steel blanks are shaped into their desired form on a stamping press.
3. Trimming-frying pans are trimmed of excess material on the edges using a trimming die on the
stamping press.
4. Deburring-pans are mounted on a lathe where the edge of the steel is deburred with a deburring tool.
5. Finishing-while pans are mounted on the lathe, the surface is polished to a consistent finish with a 3M
Scotch-Brite pad.
6. Washing-pans are washed of machine/draw oil.
7. Oiling-a thin coating of food grade mineral oil is applied to all surfaces of the pan to prevent oxidizing
in transport and storage.
8. Packaging-pans are placed in a disposable plastic bag to protect from dust and debris in transport and
storage.
9. Palletizing-pans are placed on a pallet in singles layers with approximately 20 pans per layer separated
by a piece of cardboard. They are shipped to the warehouse in Canada.
For the detachable handles, you stated that the raw aluminum is sourced either in Australia or United Arab
Emirates (UAE). They are shipped to Taiwan for the production processes.
The handle production processes in Taiwan are as follows:
1. Raw Material Preparation-the raw aluminum extrusion is ordered from the supplier and prepared for
manufacture.
2. Forging-the aluminum extrusion is heated to become malleable and then placed in a forge where the
two different components that make up the handle body are forged into shape.
3. Flash Removal-any excess 'flash' (material) is removed from the forged handle components.
4. Tumbling-the handle components are tumbled to achieve a consistent surface texture.
5. Machining-slots and holes are machined into the raw components using Computer Numerical Control
(CNC) mills.
6. Hard Anodizing-a hard anodized coating is applied to the handle components.
7. Laser Etching-the handle receives a laser etching of the company logo.
8. Wire Bale Installation-a simple wire bale is placed in two machined holes at the back of the upper
handle assembly, functioning as a simple lock (this is the final assembly of the component.)
9.
9. Main Component Assembly-the two main components of the handle are assembled using a singular
screw through the axis point.
10. Individual Wrapping and Boxing-each handle is individually wrapped in protective craft paper and
placed in a custom cardboard box.
11. Cartooning-the individual component boxes are placed in a carton of 24 pieces.
12. Palletizing-the cartons are assembled onto a shipping pallet for shipment to the warehouse.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of
manufacture, production, or growth of any article of foreign origin entering the United States. Further work
or material added to an article in another country must effect a substantial transformation in order to render
such other country the “country of origin” within the meaning of the marking laws and regulations.
A substantial transformation occurs when, as a result of manufacturing process, a new and different article
emerges, having a distinct name, character or use, which is different from that originally possessed by the
article or material before being subjected to the manufacturing process. See United States v.
Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).
This office reviewed the provided production process information, and we conclude that the pan production
processes performed in the United States result in a substantial transformation, such that the materials lose
their individual identities and become an integral part of a new article, possessing a new name, character, and
use. Accordingly, from the details submitted, we agree that the country of origin for the five carbon steel pan
sets, Everywhere 2-Pan Set (Item # EWP-2PS), Everywhere Carbon Steel Pan Set (Item # EWP - 210WH),
10" Everywhere Set (Item # EWP-10WH), 8" Everywhere Set (Item # EWP-8WH), and Michelin Stargazer
Super Set (Item # EWP-MSG) would be the United States. Moreover, the handle production processes
performed in Taiwan similarly result in substantial transformation of raw aluminum into finished products,
namely detachable pan handles. Accordingly, the country of origin of the handles is Taiwan.
Marking:
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the
country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements
and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates
that the ultimate purchaser in the United States must be able to find the marking easily and read it without
strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the United States who
will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its
imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the
cookware is the consumer who purchases the product at retail.
The country of origin of the pan sets is the United States. If a good is determined to be an article of United
States origin, it is not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an
article may be marked with the phrase “Made in the USA” or similar words denoting United States origin, is
an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC
Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of
proposed markings indicating that an article is made in the United States.
The country of origin of the detachable pan handles is Taiwan. Accordingly, the handles, or their containers,
must be marked in a conspicuous place as legibly, indelibly and permanently, to indicate that they are “Made
in,” “Product of,” or other words of similar meaning, Taiwan.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division