N145056 N1 Ruling Active

The tariff classification of a 3-in-1 Springform Cake Pan from Taiwan

Issued February 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.7000

Headings: 7323

Product description

The item concerned is a 3-in-1 Springform Cake Pan (SKU# 69180). The item measures 9 inch square by 2 7/8 inches deep. The cake pan contains three components. The three components are a removable bottom, a Springform cake pan with a latch, and a cake pan insert. All of the components are comprised of iron and are coated with polyresin. The literature submitted indicates that the item is heat resistant to 428° Fahrenheit or 220º Celsius. The pan can be used to bake desserts, such as single or double layer cakes, tortes and cheesecake.

CBP rationale

The applicable subheading for the 3-in-1 Springform Cake Pan 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

N145056 February 18, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a 3-in-1 Springform Cake Pan from Taiwan Dear Ms. Pendris: In your letter dated January 21, 2011, you requested a tariff classification ruling. The sample which you submitted with your ruling request is being returned to you as requested. The item concerned is a 3-in-1 Springform Cake Pan (SKU# 69180). The item measures 9 inch square by 2 7/8 inches deep. The cake pan contains three components. The three components are a removable bottom, a Springform cake pan with a latch, and a cake pan insert. All of the components are comprised of iron and are coated with polyresin. The literature submitted indicates that the item is heat resistant to 428° Fahrenheit or 220º Celsius. The pan can be used to bake desserts, such as single or double layer cakes, tortes and cheesecake. The applicable subheading for the 3-in-1 Springform Cake Pan 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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