N256970 N2 Ruling Active

The tariff classification of a carbon steel cookie sheet from China

Issued October 3, 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 BSCRT Premium Medium Cookie Sheet, SKU# 1116750. It is a bakeware pan that is made of carbon steel and measures approximately 15” by 10” by 0.82” in height. The inside of the pan is covered with a non-stick coating that is not comprised of silica in the form of vitrifiable glass. The outside of the pan is not coated and the item is not enameled nor marketed as such.

Full text

N256970 October 3, 2014 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Terry Mineo World Kitchen, LLC. 9525 W. Bryn Mawr Avenue Suite 300 Rosemont, IL 60018 RE: The tariff classification of a carbon steel cookie sheet from China Dear Ms. Mineo: In your letter dated August 28, 2014, you requested a tariff classification ruling. The submitted sample is identified as a BSCRT Premium Medium Cookie Sheet, SKU# 1116750. It is a bakeware pan that is made of carbon steel and measures approximately 15” by 10” by 0.82” in height. The inside of the pan is covered with a non-stick coating that is not comprised of silica in the form of vitrifiable glass. The outside of the pan is not coated and the item is not enameled nor marketed as such. The applicable subheading for SKU# 1116750 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →