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NY 812554




August 9, 1995

CLA-2-39:S:N:N6:221 812554

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.2500; 3926.90.9890; 7323.93.0030; 7615.10.7030

Mr. Joseph W. Dorn
King & Spalding
1730 Pennsylvania Avenue, N.W.
Washington, D.C. 20006-4706

RE: The tariff classification of parts of cooking ware from England.

Dear Mr. Dorn:

In your letter dated July 13, 1995, on behalf of Hemo Limited, England, you requested a tariff classification ruling.

The articles described in your request will all be used as parts of cooking ware. The handles, knobs and discs are made of phenolic thermoset plastics. The brackets and flame guards are made of aluminum or stainless steel. You state that the handle, flame guard and bracket form a single assembly, and that the knob and disc form a single assembly. When imported together, the handle, bracket and flame guard are considered to be a composite article, with the essential character imparted by the handle. When imported together, the knob and disc are considered to be a composite article, with the essential character imparted by the knob.

You request that the handles which will be used as parts of stainless steel cooking ware be classified in heading 7323, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel. However, classification in this heading is limited to articles which are made of steel. You request that the handles which will be used as parts of aluminum cooking ware be classified in heading 7615, HTS, which provides for table, kitchen or other household articles and parts thereof, of aluminum. Classification in this provision is limited to articles which are made of aluminum.

The applicable subheading for the handles, handle/flame guard/bracket assemblies, knobs, and knob/disc assemblies, will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the discs, when imported separately, will be 3926.90.9890, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the brackets and flame guards, when made of aluminum and imported separately, will be 7615.10.7030, HTS, which provides for table, kitchen or other household articles and parts thereof, of aluminum, not enameled or glazed and not containing nonstick interior finishes, other, cooking ware. The rate of duty will be 3.8 percent ad valorem.

The applicable subheading for the brackets and flame guards, when made of stainless steel and imported separately, will be 7323.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of stainless steel, cooking ware. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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