CLA-2-76:OT:RR:NC:N4:422
Ms. Julie Motosko
Sunshine Kitchen Products
16049 Pinnacle Rd
Chino Hills, CA 91709
RE: The tariff classification of a nonstick aluminum frying pan from China
Dear Ms. Motosko:
In your letter dated April 24, 2017, you requested a tariff classification ruling.
The submitted sample is identified as a nonstick aluminum frying pan. The item is made of an aluminum alloy in which the vast majority of the composition is aluminum with several trace elements. There is a stainless steel disc affixed onto the external surface of the bottom of the pan that measures approximately 2” in diameter and is designed to facilitate the use of the pan on induction stove tops. There is a nonstick white ceramic coating on the inside surface of the pan and the handle is made of plastic material.
The pan measures approximately 8¼” across the top and approximately 5¾” across the bottom. It stands approximately 1½” in height. The handle measures approximately 7” in length. You have suggested that this item is correctly classified in subheading 7615.10.3025 and we agree.
The applicable subheading for the nonstick aluminum frying pan will be 7615.10.3025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for .…kitchen…articles…of aluminum…: …kitchen…articles…: other: cooking and kitchen ware: …containing nonstick interior finishes: other…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,
Steven A. Mack
Director
National Commodity Specialist Division