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The tariff classification of a cast iron dish from China
Issued June 16, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L85212 (June 16, 2005)
Tariff classification
HTS codes: 7323.91.5040
Headings: 7323
Product description
It measures 5 inches square with slightly raised sides. The top is decorated with 3 etched leaves.
CBP rationale
The applicable subheading for the cast iron dish will be 7323.91.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of cast iron, not enameled, other, other.
Full text
NY L85212 June 16, 2005 CLA-2-73:RR:NC:N1:113: L85212 CATEGORY: Classification TARIFF NO.: 7323.91.5040 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a cast iron dish from China Dear Ms. Harmon: In your letter dated May 19, 2005, you requested a tariff classification ruling. The sample you submitted is called a cast iron candleholder (item number 234875). It measures 5 inches square with slightly raised sides. The top is decorated with 3 etched leaves. You state that the primary use of this square dish is to hold a candle. However, the subject article is not of the same class or kind of merchandise that would be considered designed to be principally used as a candleholder. The dish could be used in the home for many purposes, such as an ashtray or to hold coins or jewelry. The applicable subheading for the cast iron dish will be 7323.91.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of cast iron, not enameled, other, other. The 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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