CLA-2-73:S:N:N3:113 811412
Ms. Rebecca Proctor
MacKenzie-Childs, Ltd.
3260 State Route 90
Aurora, NY 13026
RE: The tariff classification of enameled iron dinnerware from
Taiwan
Dear Ms. Proctor:
In your letter dated June 15, 1995, you requested a tariff
classification ruling. We submitted the sample you provided to
the Customs Laboratory for analysis.
The merchandise is metal dinnerware, consisting of dinner
plates, luncheon plates, bowls, mugs, tea cups, saucers, tea
pots, creamers, sugar bowls, and lids. The pieces are available
in four styles: solid color, floral decal, checked pattern, and
marble design. Laboratory analysis of the sample dish you
submitted indicates a composition of iron coated with a vitreous
enamel and bordered with a stainless steel rim.
The applicable subheading for the dinnerware will be
7323.94.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for table, kitchen or other household
articles, of iron, enameled, cooking and kitchenware, other. The
duty rate will be 2.7 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport