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NY 882531




April 28, 1993

CLA-2-73:S:N:N3:113 882531

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.94.0020; 7323.99.7000

Mr. Mark P. Bleckley
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001

RE: The tariff classification of cookware from Taiwan

Dear Mr. Bleckley:

In your letter dated February 1, 1993, you requested a tariff classification ruling.

The merchandise is several items of cookware. The SKU Z1871, Vendor No. 406/YA016 is a cookware set of steel construction with baked painted surface and a non-stick interior surface of vitrified silica. It includes an 11-inch griddle, 7-inch and 9.75-inch frying pans and a plastic spatula.

The SKU F1779, Vendor No. 494/38D4620 is a cookware set of steel construction with baked painted surface and a non-stick interior surface of xylan. It includes a 10-inch frying pan, 1-quart and 2-quart sauce pans with lids, a 5-quart Dutch oven with lid and a plastic spatula.

The SKU Z8525, Vendor No. 406/X3583A is a cookware set of steel construction with baked painted surface and a non-stick interior surface of vitrified silica. It includes 8-inch, 9.75-inch and 11-inch frying pans, and an 11-inch square griddle.

The SKU Z1962, Vendor No. 406/YA-008 is a cookware set of steel construction with baked painted surface and a non-stick interior surface of vitrified silica. It includes 8-inch and 10-inch frying pans, 1-quart, 1.5-quart and 2-quart saucepans with lids.

The SKU Z2618, Vendor No. 406/YA-009 is a cookware set of steel construction with non-stick surface of vitrified silica. It includes 8-inch and 10-inch frying pans, 1-quart and 2-quart sauce pans with lids and a 5-quart Dutch oven with lid.

It is the opinion of this office that each of the sets constitutes a set for purposes of tariff classification, and that the component which gives them the essential character is the cookware. In your letter, you stated that some of the items were coated with silicon. A sample of a pan with such an interior coating was sent to the Customs Laboratory. It was their opinion that the pan was coated with a mixture composed largely of silica (silicon dioxide) and smaller amounts of other inorganic substances. They further stated that the coating material was formed by a heat treatment process (vitrification). Therefore, in their opinion, those items are enameled. Xylan, on the other hand, is a pentosan, and not an enamel.

The applicable subheading for the SKU Z2618, SKU Z1962, and SKU Z8525, and Z1871 will be 7323.94.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, enameled, cooking and kitchen ware, of steel, cooking ware. The rate of duty will be 2.7 percent ad valorem.

Goods classifiable under heading 7323.94.0020, HTS, which are the product of Taiwan, may be subject to anti-dumping duties. For a ruling on whether these items fall within the scope of an anti-dumping order, please write to:

Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

The applicable subheading for the SKU F1779 will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, cooking ware. The rate of duty will be 5.3 percent ad valorem.

You also requested the proper method of reporting the quantity of these items for statistical purposes. Every item in the set must be counted, including the lids and spatulas. For example, the SKU F1779 would have a reportable quantity of eight (1 frying pan, 2 sauce pans, 1 Dutch oven, 1 spatula, 3 lids.)

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

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