CLA-2-73:OT:RR:NC:N1:113
Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of tortilla shells from Taiwan
Dear Ms. Ramsey:
In your letter dated July 3, 2008, you requested a tariff classification ruling. A sample was submitted for our review.
The merchandise is a set of four tortilla shells made of steel with a non-stick finish (item number 19130). The tortilla shells have a basket-like shape with a flat bottom and wavy sides. Each measures approximately 6.5 inches in diameter by 2.5 inches in depth. They will be used to bake edible shells and baskets to hold dips, salads and fruits.
The applicable subheading for the tortilla shells will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division