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

Ms. Michelle R. Dias
Princess House, Inc.
470 Myles Standish Boulevard
Taunton, MA 02780

RE: The tariff classification of sauté pans from China

Dear Ms. Dias:

In your letter dated March 20, 2009, you requested a tariff classification ruling.

The merchandise is described as stainless steel sauté pans with a fluoropolymer non-stick finish. The pans are available in eight inch diameter (item number 6248) and ten inch diameter (item number 6265) sizes.

The applicable subheading for the sauté pans will be 7323.93.0045, 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, of stainless steel, cooking and kitchen ware, other, cooking ware, other. The rate of duty will be 2 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