HQ 954946: Reconsideration of PC 879449; 8-Piece Set of Cookware; Stainless Steel, Aluminum, and Phenolic Powder; Section XV, Note 5

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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