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NY J86156

July 3, 2003

CLA-2-73:RR:NC:N1:113 J86156


TARIFF NO.: 7323.94.0026

Ms. Jeanne Berg
All Freight International, Inc.
131 S.W. 156th Street #200
Seattle, WA 98116

RE: The tariff classification of stainless steel cookware from China.

Dear Ms. Berg:

In your letter dated May 30, 2003, you requested a ruling on behalf of Pacific American Products on tariff classification.

The sample you provided is a 2-quart, stainless steel pot. The pot is made of stainless steel with aluminum encapsulated in the bottom. Its handle is plastic. The outside of the pot is enameled with porcelain. The principal weight of the pot is stainless steel. In your letter, you suggest that the pot be classified in subheading 7323.93.0045, as table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other, other.

In considering classification, Note 7 to Section XV states that:
articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

Since the pot is in principal weight of steel, it will be classified in Chapter 73, as iron or steel. Within that chapter, pots and other cookware are classified in Heading 7323, as “table, kitchen or other household articles and parts thereof, of iron or steel.” Within that heading, there are two competing, coequal subheadings.

Subheading 7323.93.00 provides for wares “of stainless steel.” Subheading 7323. 94.00 provides for wares “of iron (other than cast iron) or steel, enameled.” In considering the classification of this article, it is to be noted that subheading 7323. 94.00 contains only two qualifications. The article must be enameled, and it cannot be of cast iron. However, the subheading provides for “steel, enameled” without other qualification. In other words, it does not, as it does for iron, limit the type of steel. Subheading 7323. 94.00 plainly covers all steel cookware that has been enameled.

The applicable subheading for this product will be 7323.94.0026, 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 iron (other than cast iron) or steel, enameled, cooking and kitchen ware, of steel, other, cooking ware, other. The general rate of duty will be 2.7 percent ad valorem.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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.


Robert B. Swierupski

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