United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0954939 - HQ 0955015 > HQ 0954946

Previous Ruling Next Ruling


HQ 954946

October 19, 1993

CLA-2 CO:R:C:M 954946 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.00

Ms. Bettie Jo Shearer
Manager, International Department
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, TN 37202

RE: Reconsideration of PC 879449; 8-Piece Set of Cookware; Stainless Steel, Aluminum, and Phenolic Powder; Section XV, Note 5

Dear Ms. Shearer:

This is in response to your letters of June 9 and August 30, 1993, requesting reconsideration of PC 879449, dated October 26, 1992, which involved the classification of an 8-piece set of cookware under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of an 8-piece set of cookware which includes a 1 quart covered saucepan, a 2 quart covered saucepan, a 5 quart covered Dutch oven, a 10 inch French skillet, a steamer insert for the 2 quart saucepan, and accompanying lids. The pots and pans in the set are comprised of stainless steel, clad metal (stainless steel and aluminum), and phenolic powder (the handles). The breakdown by weight of the three materials is as follows: the stainless steel weighs 5.6245 pounds (lbs.), the aluminum weighs 4.4428 lbs., and the phenolic powder weighs 0.7354 lbs. Therefore, the stainless steel material predominates by weight over the aluminum material and the phenolic powder.

The subheading under consideration is as follows:

7323.93.00: [t]able, kitchen or other household articles and parts thereof, of iron or steel . . . : [o]ther: [o]f stainless steel.

The general, column one rate of duty for goods classifiable under this provision is 3.4 percent ad valorem.

ISSUE:

Whether the 8-piece set of cookware is classifiable under subheading 7323.93.00, HTSUS, as a stainless steel kitchen article.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In PC 879449, the subject set of cookware was held to be classifiable under subheading 7323.93.00, HTSUS. You have requested that we review that ruling because you state it was based upon the merchandise being wholly of stainless steel. You have since been advised by your supplier that the cookware is composed of stainless steel, aluminum, and phenolic powder. However, you have not recommended an alternative classification for the merchandise under the HTSUS.

In part, section XV, note 5, HTSUS, states that:

[c]lassification of composite articles:

[e]xcept where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. . .

Based upon section XV, note 5, HTSUS, because the stainless steel material predominates by weight over the other materials which make up the cookware in the cookset, it is our position that the 8-piece set of cookware is classifiable under subheading 7323.93.00, HTSUS.

HOLDING:

The 8-piece set of cookware is classifiable under subheading 7323.93.00, HTSUS, as a stainless steel kitchen article.

EFFECT ON OTHER RULINGS

With regard to the classification of the subject set of cookware, PC 879449 is affirmed.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: