CLA-2-73:RR:NC:N1:113 G89232
Ms. Wendy Smith
Production Packaging, Inc.
1800 Averill Road
Geneva , IL 60134
RE: The tariff classification of a baking pan from China.
Dear Ms. Smith:
In your letter dated April 10, 2001, you requested a ruling on tariff classification.
The sample you provided is a steel baking pan, measuring 8 by 12 inches [20.32 cm. x 30.48 cm.] Your letter states that it has a non-stick interior finish and a baked enamel exterior. A bench test in this office, however, indicates that the exterior has not been enameled, but only painted.
The applicable subheading for this product will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, other, cookingware. The general rate of duty will be 5.3 percent ad valorem.
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division