The tariff classification of steel baking sheets and plastic cookie cutters from China
Issued March 22, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.99.7000
Headings: 7323
GRI rules applied: GRI 3(b)
Product description
The submitted description is identified as item 35358. This item is comprised of three cookie baking sheets that are each made of carbon steel and six cookie cutters that are each made polypropylene (PP) plastic material. The three cookie sheets measure 13”, 15” and 17” respectively. All three steel cookie sheets have a fluoropolymer coating that creates a non-stick surface. The three cookie sheets account for approximately 96 percent of the value and 98 percent of the weight of the item. The six cookie cutters account for approximately 4 percent of the value and 1.5 percent of the weight of the item. The six cookie sheets and the six cookie cutters will all be packaged together for retail sale. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The plastic cookie cutters perform the subordinate role of molding the cookie dough (not included) into desired shapes. The steel cookie sheets perform the primary role of providing a platform on which to bake the cookies. Therefore, it is the opinion of this office that the three cookie sheets provide this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 7323.99.7000 and we agree.
CBP rationale
The applicable subheading for item 35358 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.
Full text
N283808 March 22, 2017 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Elizabeth Zaffran Robinson Home Products 170 Lawrence Bell Dr. Suite 110 Williamsville, NY 14221 RE: The tariff classification of steel baking sheets and plastic cookie cutters from China Dear Ms. Zaffran: In your letter dated February 22, 2017, you requested a tariff classification ruling. The submitted description is identified as item 35358. This item is comprised of three cookie baking sheets that are each made of carbon steel and six cookie cutters that are each made polypropylene (PP) plastic material. The three cookie sheets measure 13”, 15” and 17” respectively. All three steel cookie sheets have a fluoropolymer coating that creates a non-stick surface. The three cookie sheets account for approximately 96 percent of the value and 98 percent of the weight of the item. The six cookie cutters account for approximately 4 percent of the value and 1.5 percent of the weight of the item. The six cookie sheets and the six cookie cutters will all be packaged together for retail sale. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The plastic cookie cutters perform the subordinate role of molding the cookie dough (not included) into desired shapes. The steel cookie sheets perform the primary role of providing a platform on which to bake the cookies. Therefore, it is the opinion of this office that the three cookie sheets provide this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 7323.99.7000 and we agree. The applicable subheading for item 35358 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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