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NY A84081




June 13, 1996

CLA-2:73:RR:NC:GI:113 A84081

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.91.5000

Mr. Richard L. Jones
John S. James Co.
P.O. Box 1017
Charleston, SC 29402-1017

RE: The tariff classification of fajita pans from France

Dear Mr. Jones:

In your letter dated May 22, 1996, on behalf of Le Creuset of America, you requested a tariff classification ruling.

The merchandise is an oval cast iron fry pan with a fitted wooden tray. The pan will be used to cook fajitas, and the tray, as a trivet for the pan. Both items are packaged together for retail sale. In the opinion of this office, they constitute a set with the essential character imparted by the pan.

The applicable subheading for the pan and tray set will be 7323.91.5000, 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 cast iron, not enameled, other. The rate of duty will be 5.3 percent 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. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director

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