CLA-2-73:FO:PR:CM:APD:C07 F82751

Orlando Rodriguez
Assistant Manager
Almacenes Pitusa,Inc.
P. O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of 8-Piece Set of Stainless Steel Cookware with Premium Bakelite handles from Hong Kong.

Dear Mr. Rodriguez:

In your letter dated February 3, 2000, you requested a tariff classification ruling.

The merchandise consists of an 8-piece set of stainless steel cookware with bakelite handles which includes a 1 quart saucepan, a 2 quart saucepan, a 3 quart saucepan, a 5 quart Dutch oven, and accompanying lids.

The applicable subheading for the 8-piece set of cookware will be 7323.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for stainless steel kitchen articles. The rate of duty will be 2% 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.

Sincerely,

Bonnie L. Lemert
Area Port Director
San Juan Area Port