CLA-2-76:RR:NC:MM:113 C83820
Ms. Rosy Curbelo
Almacenes Pitusa, Inc.
Call Box 839
Hato Rey Station
San Juan, P.R. 00919-0839
RE: The tariff classification of aluminum cooking and tableware from Hong Kong
Dear Ms. Curbelo:
In your letter dated January 20, 1998, you requested a tariff classification ruling.
The merchandise consists of a variety of cast aluminum household articles. Item # 113-01-3207 is an aluminum mug. Item 113-01-0902 is an aluminum coffeepot with cover. It appears to be an espresso maker. Item 113-01-0905 is an aluminum drip coffee maker. It consists of a stand for a coffee mug that also holds a strainer above the mug. The coffee grounds are placed in the strainer, and boiling water is poured through them into the mug. Item # 113-01-0909 is an aluminum bain marie for preparing custard. The items do not have a non-stick interior coating. Although you state that you will purchase the items from a company located in the Dominican Republic, the manufacturer's ID code you have provided is for a manufacturer in Hong Kong.
The applicable subheading for the items will be 7615.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of aluminum, other, cooking ware, not enameled or glazed and not containing non-stick interior finishes, cast. The rate of duty will be 3.3 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,
Robert B. Swierupski
Director
National Commodity
Specialist Division