CLA-2-73:RR:NC: N1:113

Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a teakettle from China

Dear Ms. Trotta:

In your letter dated December 22, 2007, you requested a tariff classification ruling.

The merchandise is a steel teakettle coated with porcelain enamel. It measures approximately 8 inches in diameter and 9 inches in height, including the plastic covered handle.

The applicable subheading for the teakettle will be 7323.94.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…of iron (other than cast iron) or steel, enameled, cooking and kitchen ware, of steel, teakettles. The rate of duty will be 2.7 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