G89232 G8 Ruling Active

The tariff classification of a baking pan from China.

Issued April 19, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.7000

Headings: 7323

Product description

32 cm. x 30.48 cm.] Your letter states that it has a non-stick interior finish and a baked enamel exterior. A bench test in this office, however, indicates that the exterior has not been enameled, but only painted.

CBP rationale

The applicable subheading for this product will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, other, cookingware.

Full text

NY G89232 April 19, 2001 CLA-2-73:RR:NC:N1:113 G89232 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Wendy Smith Production Packaging, Inc. 1800 Averill Road Geneva , IL 60134 RE: The tariff classification of a baking pan from China. Dear Ms. Smith: In your letter dated April 10, 2001, you requested a ruling on tariff classification. The sample you provided is a steel baking pan, measuring 8 by 12 inches [20.32 cm. x 30.48 cm.] Your letter states that it has a non-stick interior finish and a baked enamel exterior. A bench test in this office, however, indicates that the exterior has not been enameled, but only painted. The applicable subheading for this product will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, other, cookingware. The general rate of duty will be 5.3 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 212-637-7008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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