CLA-2-76:OT:RR:NC:N4:422

Mr. Robert F. Barnes
Robert F. Barnes Customs Brokers
216 E. Rhapsody Dr.
San Antonio, TX 78216

RE: The tariff classification of an aluminum BBQ tray from Poland or Italy

Dear Mr. Barnes:

In your letter dated April 7, 2016, on behalf of Victor Group, you requested a tariff classification ruling.

The submitted illustration depicts an item that is identified as a BBQ tray. This item is made of aluminum, is not lined with any interior finish materials and is imported in various thicknesses ranging from approximately 65 microns to approximately 75 microns. It is rectangular in shape measures approximately 13.39” by 9.06”.

The tray is designed to prevent liquid fat from dripping into the fire during cooking on a BBQ grill. The tray incorporates perforations that prevent it from being used to package, transport, or store food. It is sold in packages of ten, as each tray is not reusable and is therefore designed to be discarded after a single use.

The applicable subheading for the BBQ Tray will be 7615.10.7155, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles…of aluminum…: table and kitchen or other household articles…: other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other…cookware: other. The rate of duty will be 3.1 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 https://hts.usitc.gov/current.

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,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division