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NY M80714

March 28, 2006

CLA-2-73:RR:NC:N1:113 M80714


TARIFF NO.: 7323.99.70000

Mr. Joseph Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a skillet and a wok from China

Dear Mr. Hoffacker:

In your letter dated March 3, 2006, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The merchandise consists of a skillet and a wok to be used for cooking seafood, vegetables, and stir-fry foods on a barbecue grill. The Smart BBQ 12-inch grilling skillet is made of iron with a non-stick coating (item number SBQ-8009). It has a folding handle. The skillet comes with a 15-inch pair of stainless steel scissor tongs. The Smart BBQ 10-inch grilling wok is also made of iron with a non-stick coating (item numberSBQ-8010). The wok includes a rawhide leather mitt as a bonus.

The applicable subheading for the skillet and wok will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelnot coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3018.


Robert B. Swierupski

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