CLA-2-73:RR:NC:N1:113 J82912

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a baking pan from China

Dear Ms. Ritchings:

In your letter dated March 26, 2003, you requested a tariff classification ruling.

The sample you submitted is a rectangular baking pan made of steel (item number HF-86022). It measures approximately 13.5 inches long by 9.5 inches wide by 2.5 inches deep. The applicable subheading for the baking pan 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, of iron or steel…other, not coated or plated with precious metal, other, cookingware. The 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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division