CLA-2-73:RR:NC:GI:113 816806
Mr. Ron Hodge
F.H. Kaysing Co. of Wichita
P.O. Box 12497
Wichita, KS 67277
RE: The tariff classification of outdoor camping ware of steel from China
Dear Mr. Hodge:
In your letter dated November 20, 1995, on behalf of the Coleman Co., Inc., you requested a tariff classification ruling.
The merchandise consists of a kit of outdoor camping ware. The kit contains 1 10 1/4 inch frying pan, a 4 quart kettle, a percolator, 4 mixing bowls 4 coffee mugs and four plates. The items are made of steel enameled with porcelain. In your letter, you request that the items be classified as a kit; however, there is no provision in the HTS for kits.
The applicable subheading for the cooking vessels will be 7323.94.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, of iron (other than cast iron) or steel, enameled, cooking and kitchenware, of steel, other, cooking ware. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the mixing bowls will be 7323.94.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, of iron (other than cast iron) or steel, enameled, cooking and kitchenware, of steel, other, kitchen ware. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the plates and mugs will be 7323.94.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, of iron (other than cast iron) or steel, enameled, cooking and kitchenware, of steel, other, other. The rate of duty will be 2.7 percent ad valorem.
Your request does not contain enough information for us to rule on your question concerning marking. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser.
If you wish further information regarding the marking regulations, we suggest you contact your local import specialist team. If you wish a ruling on a specific method of marking, you should supply Customs with a sample of the proposed marking.
Porcelain-on-steel cooking ware from China, used as receptacles in the heating and cooking of food, may be subject to anti-dumping duties. We suggest, before importing the merchandise, you contact:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
This ruling is being issued under the provisions of Section 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 212-466-2084.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division