CLA-2-73:OT:RR:NC:N4:422
Mr. Daniel H. Carroll
JAS Forwarding USA Inc.
4249-A Crosspoint Drive
Ladson, SC 29456
RE: The tariff classification of a carbon steel Bundt cake pan from China
Dear Mr. Carroll:
In your letter dated November 18, 2015, on behalf of Prodecon Plus GMBH, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Bundt cake pan. This item is a baking pan that is made of carbon steel that is entirely spray coated with silicone and dried at 530 degrees Fahrenheit to create a non-stick surface. The coated surface is not decorated. The pan has six depressed areas that are designed to hold six mini Bundt cakes while baking.
You have suggested that this item is correctly classified in subheading 7323.99.7000 and your client has suggested that this item is correctly classified in subheading 7323.94.0021. We agree with you that this item is correctly classified in subheading 7323.99.7000, as the non-stick coating is not considered to be enameled.
The applicable subheading for the Bundt cake pan 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 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division