CLA-2-73:S:N:N3:113 803432 JTS
Ms. Wendy Stendal
All Freight International, Inc.
131 S.W. 156th Street, #200
Seattle, WA 98166
RE: The tariff classification of the ESCA Cooker from Taiwan
Dear Ms. Stendal:
In your letter dated October 11, 1994, on behalf of Pacific
Universal, Inc., you requested a tariff classification ruling.
Our response to your inquiry was delayed because laboratory
analysis of your product was necessary for classification.
The merchandise is the ESCA Cooker. It consists of a
removable inner stainless steel pot with lid and an insulated
outer plastic container with lid. The product is designed to
cook without any external fuel source. The steel pot is removed
from the container, filled with food, heated on a stove to the
desired temperature, and then placed inside the insulated
container. The ESCA Cooker retains the heat and cooks the food.
The applicable subheading for the cooker will be
7323.93.0030, Harmonized Tariff Schedule of the United States
(HTS), 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.
The rate of duty will be 3.1 percent ad valorem.
The cooker may be subject to additional duties under the
Anti-Dumping Act. Before importation, you should contact:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport