The tariff classification of a baking pan from China

N234622 November 15, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Candace L. Wilcox Robinson Home Products Inc. 170 Lawrence Bell Drive, Suite 110 Williamsville, NY 14221 RE: The tariff classification of a baking pan from China Dear Ms. Wilcox: In your letter dated October 19, 2012, you requested a tariff classification ruling. A sample of the subject baking pan was submitted for our review. The item under consideration is described as a round aluminized steel baking pan. You indicate in your letter that the pan is made of carbon steel that is coated with aluminum to resist rust. It measures approximately 1½ inches in height and 10 inches in diameter. The subject pan is designed to be used in the home for baking. The applicable subheading for the aluminized steel baking pan will be 7323.99.7000, 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, 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 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, Thomas J. Russo Director National Commodity Specialist Division