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NY 803432

January 31, 1995

CLA-2-73:S:N:N3:113 803432 JTS


TARIFF NO.: 7323.93.0030

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.


Jean F. Maguire
Area Director

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