M83309 M8 Ruling Active

The tariff classification of a pizza accessory set from China

Issued June 16, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.7000

Headings: 7323

Product description

The set contains a chrome-plated steel, wire mesh, grilling rack, a wooden cutting board, and a stainless steel pizza cutter with a wooden handle. The cutting board has a handle so it may also be used to remove the pizza from the oven. The 3-piece pizza accessory set is available with a 24-inch or 42-inch grilling rack. Both sets are packaged together for retail sale.

CBP rationale

The applicable subheading for both pizza accessory sets will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, cookingware.

Full text

NY M83309 June 16, 2006 CLA-2-73:RR:NC:N1:113 M83309 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Tracey Jackson HSN LP 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a pizza accessory set from China Dear Ms. Jackson: In your letter dated May 24, 2006, you requested a tariff classification ruling. The sample you submitted is a 3-piece pizza accessory set. The set contains a chrome-plated steel, wire mesh, grilling rack, a wooden cutting board, and a stainless steel pizza cutter with a wooden handle. The cutting board has a handle so it may also be used to remove the pizza from the oven. The 3-piece pizza accessory set is available with a 24-inch or 42-inch grilling rack. Both sets are packaged together for retail sale. The applicable subheading for both pizza accessory sets will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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