CLA-2-73:OT:RR:NC:N4:422

Ms. Vivian Chu
Oceanland Service Inc.
15241 Don Julian Road
City of Industry, CA 91745

RE: The tariff classification of a steel Grill Pan, Grill Basket, Wok and Sautee from China

Dear Ms. Chu:

In your letter dated August 3, 2015, on behalf of Hudson Home Group LLC, you requested a tariff classification ruling.

The submitted illustration depicts an item that is identified as a 4PC BBQ Grill Pan Set. This item consists of a rectangle grill pan (7.5” x 11”), a rectangular grill basket (11.5” x 5.25” x 3”), a square wok (12” x 12”) and an oval sautee pan (8” x 13”). All four articles are made of carbon steel with Xinflon titanium ceramic coating to create a non-stick surface. Each article features two handles, one on each of two opposing sides. In addition, the grill pan, wok, and basket feature rows of apertures to facilitate draining.

The applicable subheading for the 4PC BBQ Grill Pan Set will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen…articles…of… 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 Gary Kalus at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division