N254961 N2 Ruling Active

The tariff classification of a steel roaster pan from China

Issued July 25, 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 Roaster Pan, item 9026729. It is made of carbon steel with a non-stick coating. It has steel handles and a removable wire rack. The item measures approximately 16.3” x 11.9” x 2.4” in height and the steel body measures approximately 0.6mm in thickness. The item is designed for roasting in the oven.

Full text

N254961 July 25, 2014 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a steel roaster pan from China Dear Ms. Aldinger: In your letter dated June 27, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Roaster Pan, item 9026729. It is made of carbon steel with a non-stick coating. It has steel handles and a removable wire rack. The item measures approximately 16.3” x 11.9” x 2.4” in height and the steel body measures approximately 0.6mm in thickness. The item is designed for roasting in the oven. The applicable subheading for item 9026729 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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