CLA-2-76:OT:RR:NC:N4:422
Mr. Danny Yuen
ABLS, Inc.
38503 Cherry Street, Unit J
Newark, CA 94560
RE: The tariff classification of disposable aluminum ware from China
Dear Mr. Yuen:
In your letter dated January 20, 2022, on behalf of your client, Restaurant Depot, you requested a tariff classification ruling. Photographs of the items and product information were submitted along with your ruling request.
The items under consideration are referred to as disposable aluminum ware and are designed to be used in foodservice establishments.
The first item is Food Service Interfolded Pop-Up Foil Sheets, Model #RD-APF-500. According to your submission, these boxed, pre-cut, striped aluminum foil sheets measure approximately 9 inches in length, 10 ¾ inches in width and .007 – 0.02 millimeters in thickness. The sheets dispense one at a time and are used to keep hamburgers, hot dogs, sandwiches, etc. and other hot food items to go warm.
The second item is a 3-Compartment Foil Take-Out Tray with Board Lid, Model #RD-ATC-3. The square tray is made of extruded aluminum and measures approximately 8 ½ inches in length, 6 3/8 inches in width and 1 ½ inches in height. The tray consists of three compartments for an entrée and two side dishes. The tray comes with a board lid cover, which fits secured over the hemmed edges.
The third item is a Full Size Foil Steam Table Pan, Model #RD-AP-FS338. The rectangular pan is made of extruded aluminum and has a depth of approximately 3 3/8 inches and is 0.07 millimeters thick. The pan is used for cooking, storing, and serving entrées, sides, appetizers, and other assorted foods. You have indicated that the lid for the full-size pan will be sold separately.
The fourth item is a Foil Steam Table Pan Lid, Model #RD-AP-FS338-Lid. The rectangular lid is made of extruded aluminum. It is sized to fit over and cover a half-size foil steam table pan. You have indicated that the half-size steam table pan, will be sold separately. The lid provides a tight seal to protect the interior food contents.
The applicable subheading for the aluminum foil sheets, model #RD-APF-500 will be 7607.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: other: other: cut to shape, of a thickness not exceeding 0.15 mm. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the full-size foil steam table pan, model #RD-AP-FS338 will be 7615.10.7125, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum…: table, kitchen or other household articles and parts thereof…other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other…containers suitable for food preparation, baking, reheating or storage, 0.04 mm or more but not over 0.22 mm in thickness. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the 3-compartment foil take-out tray with board lid, model #RD-ATC-3 and foil steam table pan lid, model #RD-AP-FS338-Lid will be 7615.10.7130, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum…: table, kitchen or other household articles and parts thereof…other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other. other cookware: bakeware (cookware not suitable for stove top use). 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 the World Wide Web at https://hts.usitc.gov/current.
Please be advised that the aluminum full-size foil steam table pan, the 3-compartment foil take-out tray with board lid, and the foil steam table pan lid from China may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7607.19.3000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7607.19.3000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7607.19.3000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 aluminum foil sheets, contact National Import Specialist Angelia Amerson at [email protected]. If you have any questions regarding the aluminum take-out tray, the aluminum steam table pan, and the aluminum steam table pan lid, contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division