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