CLA-2-73:OT:RR:NC:N1:113
Ms. Jennie Crossley
Executive Vice President
Allstar Marketing Group, LLC
2 Skyline Drive
Hawthorne, NY 10532
RE: The tariff classification of the Perfect Meatloaf™ and knife from China
Dear Ms. Crossley:
In your letter dated May 9, 2011, you requested a tariff classification ruling.
The merchandise subject to this ruling is the Perfect Meatloaf™ and knife (Item # PE112). The Perfect Meatloaf™ contains a coated carbon steel non-stick tray and pan. The tray measures approximately 12.1 inches long by 2.55 inches high and 4.57 inches wide. The pan measures approximately 9.8 inches long by 3.1 inches high and 5.7 inches wide. The tray which is removable contains two handles on each side of the tray which allows the user to lift and remove the meatloaf from the pan. You state that the bottom of the tray contains an aerated bottom which allows the meatloaf to cook evenly for each use.
In your literature, you indicate that the Delux version of the Perfect Meatloaf™ comes with a stainless steel guide cutting knife and recipe guide. The stainless steel knife contains a polypropylene handle.
The applicable subheading for the Perfect Meatloaf™ will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated with precious metal, other, cooking ware. The rate of duty will be 5.3%.
The applicable subheading for the stainless steel knife will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: other knives having fixed blades: with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 0.8¢ each + 4.6% 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