N254856 N2 Ruling Active

The tariff classification of a steel bakeware from China

Issued July 23, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.7000

Headings: 7323

Product description

The submitted sample is identified as a large cookie sheet. As you requested, the sample will be returned to you. This article is one of five articles that will be imported together, packaged for retail sale and identified as a 5pc Lorena Garcia Bakeware Set. All five articles are made of carbon steel, each of which has a non-stick coating. None of the articles are coated or covered with enamel. The five articles are as follows: 1 Large cookie sheet – This article measures approximately 18” x 11½”. 2 round cake pans – Each of these pans measures approximately 8” in diameter. 1 square cake pan – This article measures approximately 8” by 8”. 1 loaf pan.

Full text

N254856 July 23, 2014 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a steel bakeware from China Dear Ms. Portillo: In your letter dated June 18, 2014, you requested a tariff classification ruling. The submitted sample is identified as a large cookie sheet. As you requested, the sample will be returned to you. This article is one of five articles that will be imported together, packaged for retail sale and identified as a 5pc Lorena Garcia Bakeware Set. All five articles are made of carbon steel, each of which has a non-stick coating. None of the articles are coated or covered with enamel. The five articles are as follows: 1 Large cookie sheet – This article measures approximately 18” x 11½”. 2 round cake pans – Each of these pans measures approximately 8” in diameter. 1 square cake pan – This article measures approximately 8” by 8”. 1 loaf pan. The applicable subheading for the 5 piece Lorena Garcia Bakeware Set will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…kitchen…articles…of…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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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