CLA-2-73:OT:RR:NC:N1:113
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, Vermont 05495
RE: The tariff classification of an extendable oval bread baking form from China
Dear Ms. Pendris:
In your letter dated July 13, 2011, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested.
The item concerned is an extendable oval bread baking form (SKU#69790). The item is comprised of two separate stainless steel pieces when inserted together create an oval shaped baking form. The literature submitted indicates that the item is adjustable and is used to bake bread in various lengths. In its closed position, this item measures approximately 10½ inches long and when fully extended measures approximately 17 inches long by 3¾ inches wide.
The applicable subheading for the extendable oval bread baking form will be 7323.93.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen, or other household articles and parts thereof, other, of stainless steel, cooking and kitchen ware, other, cooking ware, bakeware (cookware not suitable for stove top use). The rate of duty will be 2 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