CLA-2-73:RR:NC:N1:113 L89217
Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a baking dish from China
Dear Ms. Ritchings:
In your letter dated November 29, 2005, you requested a tariff classification ruling.
The sample you submitted is a cast iron baking dish with a porcelain enamel interior and exterior. The rectangular baking dish has two handles. It measures approximately 12 inches in length, 8 inches in width, and 3.75 inches in depth.
The applicable subheading for the baking dish will be 7323.92.0020 Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of cast iron, enameled, bakeware (cookware not suitable for stove top use). The rate of duty will be free.
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 the 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division