CLA-2-73:OT:RR:NC:N1:113
Mr. Harper Sun
Centra Forge Enterprise Company, Ltd.
131 Jihu Road
Taipei, Taiwan 114
RE: The tariff classification of a teakettle made in China
Dear Mr. Sun:
In your letter dated October 12, 2009, you requested a tariff classification ruling on a teakettle. In response to our letter requesting more information, a photograph of the teakettle and additional information were received by our office on November 24, 2009.
The merchandise is identified in your letter as the Whistling Tea Kettle, item number PR2960. The teakettle contains 70 percent stainless steel, 10 percent carbon steel and 20 percent polypropylene. You stated that the “coating is a heat-resistant resin powder paint coating. The coating is not enamel.” The teakettle measures approximately 8 inches in diameter and 9 inches in height, including the polypropylene handle.
In your letter dated October 12, 2009, you asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
The applicable subheading for the teakettle will be 7323.93.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel … other, of stainless steel, cooking and kitchenware, teakettles. The rate of duty will be 2 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 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division