CLA-2-73:S:N:N3:113 882531
Mr. Mark P. Bleckley
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001
RE: The tariff classification of cookware from Taiwan
Dear Mr. Bleckley:
In your letter dated February 1, 1993, you requested a tariff
classification ruling.
The merchandise is several items of cookware. The SKU Z1871, Vendor No.
406/YA016 is a cookware set of steel construction with baked painted surface
and a non-stick interior surface of vitrified silica. It includes an 11-inch
griddle, 7-inch and 9.75-inch frying pans and a plastic spatula.
The SKU F1779, Vendor No. 494/38D4620 is a cookware set of steel
construction with baked painted surface and a non-stick interior surface of
xylan. It includes a 10-inch frying pan, 1-quart and 2-quart sauce pans with
lids, a 5-quart Dutch oven with lid and a plastic spatula.
The SKU Z8525, Vendor No. 406/X3583A is a cookware set of steel
construction with baked painted surface and a non-stick interior surface of
vitrified silica. It includes 8-inch, 9.75-inch and 11-inch frying pans, and
an 11-inch square griddle.
The SKU Z1962, Vendor No. 406/YA-008 is a cookware set of steel
construction with baked painted surface and a non-stick interior surface of
vitrified silica. It includes 8-inch and 10-inch frying pans, 1-quart, 1.5-
quart and 2-quart saucepans with lids.
The SKU Z2618, Vendor No. 406/YA-009 is a cookware set of steel
construction with non-stick surface of vitrified silica. It includes 8-inch
and 10-inch frying pans, 1-quart and 2-quart sauce pans with lids and a 5-
quart Dutch oven with lid.
It is the opinion of this office that each of the sets constitutes a set
for purposes of tariff classification, and that the component which gives
them the essential character is the cookware. In your letter, you stated
that some of the items were coated with silicon. A sample of a pan with such
an interior coating was sent to the Customs Laboratory. It was their opinion
that the pan was coated with a mixture composed largely of silica (silicon
dioxide) and smaller amounts of other inorganic substances. They further
stated that the coating material was formed by a heat treatment process
(vitrification). Therefore, in their opinion, those items are enameled.
Xylan, on the other hand, is a pentosan, and not an enamel.
The applicable subheading for the SKU Z2618, SKU Z1962, and SKU Z8525,
and Z1871 will be 7323.94.0020, Harmonized Tariff Schedule of the United
States (HTS), which provides for table, kitchen or other household articles,
of iron or steel, enameled, cooking and kitchen ware, of steel, cooking ware.
The rate of duty will be 2.7 percent ad valorem.
Goods classifiable under heading 7323.94.0020, HTS, which are the
product of Taiwan, may be subject to anti-dumping duties. For a ruling on
whether these items fall within the scope of an anti-dumping order, please
write to:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
The applicable subheading for the SKU F1779 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, not
coated or plated with precious metal, cooking ware. The rate of duty will be
5.3 percent ad valorem.
You also requested the proper method of reporting the quantity of these
items for statistical purposes. Every item in the set must be counted,
including the lids and spatulas. For example, the SKU F1779 would have a
reportable quantity of eight (1 frying pan, 2 sauce pans, 1 Dutch oven, 1
spatula, 3 lids.)
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