CLA-2-73:RR:NC:N1:113 K89235
Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a bowl set and a pan from India
Dear Ms. Marcoux:
In your letter dated August 25, 2004, you requested a tariff classification ruling.
The merchandise consists of a set of 5 bowls with lids (item number 26880) and a baking pan with a lid (item number 27610). The stainless steel bowls have plastic lids, and will be used for mixing and storing food in the kitchen. The 5 bowls range in size from .5 quart to 2 quarts, and they can nest inside one another for storage. The second article is called the Pot Luck Baking Pan. It is made of steel with a non-stick coating, and measures approximately 14 inches long by 9 inches wide by 2 inches deep. The pan includes a plastic lid with 2 handles, 2 side locks, and a compartment to hold candles and matches for birthday cakes.
The applicable subheading for the bowls will be 7323.93.0045, 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, other. The duty rate will be 2 percent ad valorem.
The applicable subheading for the baking pan will be 7323.99.7000, 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, not coated or plated with precious metal, cooking ware. The duty rate will be 5.3.
Articles classifiable under subheading 7323.99.7000 and 7323.93.0045, HTS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".
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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division