CLA-2-73:RR:NC:N1:113 R00851
Ms. Nancy Wardchow
United Design Corp.
1600 North Main
Noble, OK 73068
RE: The tariff classification of sanitaryware, cookware and kitchenware from China.
Dear Ms. Wardchow:
In your letter dated September 22, 2004, you requested a ruling on tariff classification.
The merchandise is a number of household articles made of enameled steel. The articles include a coffee canister, a cake storage pan, a coffeepot, a berry pail, a cup and a soap dish. Your letter states that the items are “enameled.” We assume, for purposes of this ruling, that the articles have not been simply painted with enamel paint, but truly enameled, that is, coated with vitreous glasses (porcelain). The coffee canister, cake storage pan and berry pail are kitchenware used to store food items. The cup is tableware. The soap dish, which your letter says may be used in the bathroom, is sanitaryware. The coffeepot, which your letter states may be used on the stove, is cookware. All of the headings shown below include items made of iron or steel only.
The applicable subheading for the kitchenware 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 (other than cast iron) or steel, enameled, cooking and kitchen ware, of steel, other, kitchenware. The general rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the cookware will be 7323.94.0026, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron (other than cast iron) or steel, enameled, cooking and kitchen ware, of steel, other, cooking ware, other. The general rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the tableware 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 (other than cast iron) or steel, enameled, cooking and kitchen ware, of steel, other. The general rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the sanitaryware will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other. The general rate of duty will be free.
In your letter, you mention anti-dumping duties. The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division