CLA-2-73:OT:RR:NC:N4:422
Ms. Elizabeth Zaffran
Robinson Home Products
170 Lawrence Bell Dr.
Suite 110
Williamsville, NY 14221
RE: The tariff classification of a carbon steel baking pan with a cooling rack from China
Dear Ms. Zaffran:
In your letter dated March 15, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a cookie/baking sheet with a cooling rack, item 35349. The baking sheet is a rectangular shaped pan that is designed to be used for baking cookies in an oven and the rack, which is also rectangular shaped, is designed as a platform on which to cool the baked cookies after being removed from the oven. Each article measures approximately 11” x 17”. The baking sheet is made of carbon steel with a fluoropolymer coating that creates a non-stick surface. The cooling rack is made of electro-coated steel wire. Both are packaged together for retail sale before importation.
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The rack performs the subordinate role of acting as a platform on which to cool the freshly baked cookies while the pan performs the primary role of providing a surface on which to bake the cookies in the oven. Therefore, it is the opinion of this office that the pan provides this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 7323.99.7000 and we agree.
The applicable subheading for Item 35349 will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …kitchen…articles…of…steel…: other: other: not coated or plated with precious metal: other: cookingware. The rate of duty will be 5.3 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