CLA-2-73:RR:NC:MM:113 B87221
Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of cooking sets from China
Dear Ms. Aldinger:
In your letter dated June 26, 1997, you requested a tariff classification ruling.
The merchandise is a 7-piece steel, belly-shaped cookware set (Rite Aid item #972605 - green finish or #972603 - blue finish). The set contains a 5-qt. Dutch oven with cover, a 2-qt. sauce pan with cover, 1.5-qt. saucepan with cover and a 9.5-inch diameter fry pan. The set consists of seven pieces of cookware with a .7mm bottom with a stainless steel rim and .5mm cover. The exterior is coated with an enamel paint which has not been vitrified.
The applicable subheading for the cooking sets will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem.
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 212-466-2084.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division