CLA-2-39:OT:RR:NC:N4:421
Mr. Richard LaFontaine
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of non-stick cooking sheets from China
Dear Mr. LaFontaine:
In your letter dated December 16, 2011, on behalf of Poirer Richard Inc., Canada, you requested a tariff classification ruling.
Two samples were included with your letter and are being returned as you requested. Both are marketed as non-stick sheets used in cooking to allow food to slide off. Item C092730 is identified as a PTFE non-stick oven cooking sheet. The sheet measures approximately 15 ¾ inches in width by 26 inches in length and has square corners. It is designed for use on baking sheets and pans as an alternative to aluminum foil, parchment and waxed paper. It can withstand temperatures up to 500 degrees Fahrenheit. Item B2441660 is identified as a PTFE non-stick cooking sheet for ovens and barbecues. The sheet measures approximately 15 ¾ inches in width by 19 5/8 inches in length and has rounded corners. It is designed for use in the barbecue and oven as an alternative to aluminum foil to provide a non-stick surface, e.g., for grilling sticky marinated food.
The sheets are made of woven fiberglass fabric coated on both sides with polytetrafluoroethylene (PTFE) plastics. The fiberglass fabric is a support and substrate. The PTFE coating provides the non-stick surface that allows food to slide off, which is the function for which these sheets are marketed. The PTFE predominates significantly by both weight and value. The essential character is imparted by the PTFE component.
The applicable subheading for item C092730, the cooking sheet with square corners, will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible…other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for item B2441660, the cooking sheet which has been further worked by the rounding of the corners, will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division