The tariff classification of an aluminum skillet from China

N359738 April 2, 2026 CLA-2-76:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7615.10.5040 Mr. Scott Hoffman Trans American Customshouse Brokers 300 Airborne Parkway, Suite 212 Buffalo, NY 14225 RE: The tariff classification of an aluminum skillet from China Dear Mr. Hoffman: In your letter dated March 13, 2026, on behalf of your client, Foodware, LLC, you requested a tariff classification ruling. A photograph, material composition, and the manufacturing process were submitted along with your request. The item is an aluminum skillet, item SK-20-ABK. The round, black, cast-aluminum skillet has a handle. It is made of approximately 88% aluminum, 9% silicon plastic material, and 3% copper. You have indicated that this skillet does not contain any enameled, glazed, or nonstick interior finish. The article is produced in a casting process, and the metal components are not extruded or welded. The aluminum cast skillet measures approximately 7.70 inches long by 1.26 inches high and is 7.22 inches in diameter. The item will be used for frying and cooking food on a stove top. The applicable subheading for the aluminum skillet, item SK-20-ABK, will be 7615.10.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: Other: Cooking and kitchen ware: Not enameled or glazed and not containing nonstick interior finishes: Cast…Other.” The general rate of duty will be 3.1 percent. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division