The tariff classification of a roasting rack from China

N028156 May 27, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0045 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a roasting rack from China Dear Ms. Ramsey: In your letter dated May 6, 2008, you requested a tariff classification ruling. A sample of the roasting rack was submitted for our review. The merchandise is identified as a roasting rack, item number 65650. You indicate that the rack is made of stainless steel and fits a 12 to 13 inch roasting pan. The item measures approximately 12 inches long by 6 1/8 inches wide by 3 7/8 inches deep. The roasting rack holds up to 17 pounds and the legs fold down for storage purposes. The applicable subheading for the roasting rack will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, cooking ware, other. The rate of duty will be 2 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division