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The tariff classification of tortilla pan sets from China
Issued July 26, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N225105 (July 26, 2012)
Tariff classification
HTS codes: 7323.99.7000
Headings: 7323
Product description
The item concerned is identified as the Perfect Tortilla™ Pan Set (Product Model PT011124). It consists of four tortilla pans made of carbon steel. Each pan measures approximately 9.5 inches high by 3.27 inches wide and 6.3 inches long. All pans are shaped like a tortilla bowl with curly sides. They will be used to bake edible tortilla bowls which will be used to hold tacos, salads and dips.
CBP rationale
The applicable subheading for the tortilla pan set 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
N225105 July 26, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of tortilla pan sets from China Dear Ms. Crossley: In your letter dated July 9, 2012, you requested a tariff classification ruling. The item concerned is identified as the Perfect Tortilla™ Pan Set (Product Model PT011124). It consists of four tortilla pans made of carbon steel. Each pan measures approximately 9.5 inches high by 3.27 inches wide and 6.3 inches long. All pans are shaped like a tortilla bowl with curly sides. They will be used to bake edible tortilla bowls which will be used to hold tacos, salads and dips. The applicable subheading for the tortilla pan set 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, Thomas J. Russo Director National Commodity Specialist Division
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