CLA-2-73:RR:NC:GI:113 A80298
Mr. Richard Tomasek
Phoenix International
712 N. Central Avenue
Wood Dale, IL 60191
RE: The tariff classification of kitchen articles from Taiwan and Chile
Dear Mr. Tomasek:
In your letter dated January 26, 1996, on behalf of The Pampered Chef, you requested a tariff classification ruling.
The merchandise consists of five articles used in the kitchen. Item number 1580 is a nonstick steel cooling rack measuring 10 inches by 18 inches. Item numbers 1550, 1560, and 1570 are three valtrompia canape bread tubes shaped like a flower, heart, and star. The tubes are made of tinned steel and are capped at both ends for enclosed vertical baking. Item number 2520 is a boil over control, a stainless steel disc that is placed in the bottom of a pot when cooking vegetables and pasta. Item 1050 is a stainless steel vegetable peeler, and item 2540 is a stainless steel scoop. The country of origin of all articles is Taiwan, except the three bread tubes, which are made in Chile.
The applicable subheading for the cooling rack will be 7323.99.9030, 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, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the bread tubes will be 7323.99.5030, 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, not coated or plated with precious metal, of tinplate, kitchen or tableware suitable for food or drink contact. The duty rate will be 1.9 percent ad valorem.
Articles classifiable under subheading 7323.99.5030, HTS, which are products of Chile are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.
The applicable subheading for the boil control will be 7323.93.0060, 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 stainless steel, cooking and kitchen ware. The duty rate will be 2.8 percent ad valorem.
The applicable subheading for the vegetable peeler and scoop will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools and parts thereof, of iron or steel, other, kitchen and table implements. The duty rate will be 4.7 percent ad valorem.
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 212-466-2084.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division