CLA-2-73:OT:RR:NC:N4:422
Mr. Enway Melo Champion Customs Broker, Inc. 419 S Pine St San Gabriel, CA 91776 RE: The tariff classification of an iron accessory tray from India Dear Mr. Melo: In your letter dated September 18, 2025, you requested a tariff classification ruling. A photograph was submitted along with your request. The item under consideration is a an accessory tray, ISBN 978-1-5340-7971-7. The round tray is available in three different sizes: 6 inches in diameter, 8 inches in diameter, and 10 inches in diameter. You have indicated that the article is comprised of 95% iron and 5% enamel coating. The interior of the tray contains a floral printed design and a gold exterior. The tray is intended for home use. The applicable subheading for the iron accessory tray, ISBN 978-1-5340-7971-7 will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other…Other.” The general rate of duty will be 3.4 percent ad valorem. Effective August 27, 2025, Executive Order 14339 imposed additional duties on products from India. At this time, products of India provided by heading 9903.01.84, except for products described in headings 9903.01.85 - 9903.01.89, will be subject to an additional ad valorem rate of duty of 25 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.84, in addition to subheading 7323.99.9080, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of India will be subject to an additional ad valorem rate of duty of 25 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.26, in addition to subheading 7323.99.9080, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division