The tariff classification of a French fry pan from China

NY K89714 September 27, 2004 CLA-2-73: RR:NC:N1:113 K89714 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a French fry pan from China Dear Ms. Marcoux: In your letter dated September 15, 2004, you requested a tariff classification ruling. The merchandise is an oval-shaped, steel pan that will be used to make French fries in the oven (item number 27620). The pan measures approximately 14 inches long by 13.75 inches wide by 1.25 inches deep. Its surface has raised ridges and perforated holes to promote heat circulation for faster cooking. The applicable subheading for the 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, 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