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January 22, 1999

CLA-2-73:RR:NC:MM:113 D85957


TARIFF NO.: 7323.99.7000

Mrs. Wynn Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmens Road
P.O. Box 795
Toledo, Ohio 43697-0795

RE: The tariff classification of a roast rack from Taiwan

Dear Mrs. Spurgeon:

In your letter dated November 30, 1999, on behalf of Calphalon Corporation, you requested a tariff classification ruling. The sample you submitted was sent to the Customs Laboratory for analysis.

The merchandise is a steel rack that will be used for cooking roasts in the oven. The lab report indicates the rack is not coated with vitreous glasses, and therefore, not enameled.

The applicable subheading for the rack 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, other, cookingware. 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.


Robert B. Swierupski

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