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NY L81881

February 4, 2005

CLA-2-73:RR:NC:N1:113 L81881


TARIFF NO.: 7323.94.0021

Ms. Darlene D. Jones
Schenker Stinnes Logistics
192 Ballard Court, Suite 200
Virginia Beach, VA 23462

RE: The tariff classification of cookware from China.

Dear Ms. Jones:

In your letter dated December 21, 2004, you requested a ruling on behalf of Calphalon Corporation on tariff classification.

The merchandise is a number of carbon steel, bakeware items. The five items include a bund pan, 6-cavity mini bund pan, a 6-cup jumbo muffin pan, a 12-cup muffin pan and a 24-cup mini muffin pan. In your letter, you suggest that the items would be classifiable in heading 7323.99.7000, HTS; however, your specification sheet indicates that the items are coated with porcelain enamel.

The applicable subheading for these products will be 7323.94.0021, 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: bakeware (cookware not suitable for stove top use). The general rate of duty will be 2.7 percent ad valorem.

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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