N012012 N0 Ruling Active

The tariff classification of a utility pan from China

Issued June 8, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

The merchandise is described in your letter as a flat utility pan made of galvanized steel (26 or 28 gauge). The round tapered pan measures approximately 3¼ inches in depth. The top of the pan measures approximately 17¼ inches in diameter and the bottom measures approximately 14¾ inches in diameter. The pan will be used to manually carry and distribute dry feed to various poultry breeds including chickens, turkeys, quail and pheasant.

CBP rationale

The applicable subheading for the utility pan will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other.

Full text

N012012 June 8, 2007 CLA-2-73:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Drew Patterson Global Safety Products, LLC 7533 Woodberry Lane Falls Church, VA 22042 RE: The tariff classification of a utility pan from China Dear Mr. Patterson: In your letter dated May 29, 2007, you requested a tariff classification ruling. The merchandise is described in your letter as a flat utility pan made of galvanized steel (26 or 28 gauge). The round tapered pan measures approximately 3¼ inches in depth. The top of the pan measures approximately 17¼ inches in diameter and the bottom measures approximately 14¾ inches in diameter. The pan will be used to manually carry and distribute dry feed to various poultry breeds including chickens, turkeys, quail and pheasant. The applicable subheading for the utility pan will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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