The tariff classification of a splatter screen from China.

N301098 October 26, 2018 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of a splatter screen from China. Dear Mr. Conlon: In your letter dated October 11, 2018, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for two styles of powder-coated iron splatter screens. The screens are made of fine meshed, powder coated iron and are designed to be placed over a cooking pot or pan to help prevent hot grease and other hot materials from being splattered out of the pot or pan as food is being cooked, thereby maintaining a clean and grease free stovetop and preventing burn type injuries to the individual that is performing the cooking activity. The first style is identified as “Splatter Screen with Long Handle” and consists of circular mesh screen that measures approximately 11.5” in diameter and features a long polypropylene handle. The second style is identified as “Splatter Screen with Knob Handle” and consists of a circular mesh screen that measures approximately 11.5” in diameter and features a polypropylene knob in the center instead of a long handle. The applicable subheading for the “Splatter Screen with Long Handle” and the “Splatter Screen with Knob Handle” 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division