CLA-2-76:OT:RR:NC:N4:422
Mr. Edward Mittelstaedt
Mittelstaedt, Galaviz & Mylin, Inc.
341 Broadway
San Francisco, CA 94133
RE: The tariff classification of semi-finished cookware from Thailand.
Dear Mr. Mittelstaedt:
In your letter dated October16, on behalf of your client, Meyer Mercantile Corporation, you requested a tariff classification ruling.
You have submitted two samples of semi-finished aluminum cookware discs. The first sample, identified as part number 2-1-25305CV133-003 is flat, coated red on one side and the other side is coated with a nonstick interior finish. The second sample, identified as part number 2SFAM26tIR-001 is partially formed (bent to a curve), coated red on one side and the other is coated with a non-stick interior finish. The reason for discs to be partially formed is to reduce shipping damage when stacked. Both samples are representative of other part numbers that will vary only in size and color.
Prior to importation the discs have been blanked from an aluminum sheet and undergone surface grinding or mechanical “roughening” to prepare the aluminum surface for proper coating adhesion. The primer and nonstick coating, composed of polytetrafluoroethylene PTFE, are applied and cured in a furnace. The exterior color composed of silicon polyester is applied to the other side and also cured in a furnace.
After importation, the fully coated and cured discs are formed, trimmed, bottom marked and have the handles attached.
You have suggested correct classification for these discs would be 7615.10.9100 which provides for table, kitchen or other household articles and parts thereof, of aluminum…other, other, but this office disagrees. These discs are more specifically provided for as unfinished cookware.
GRI 2(a) states that "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article."
For an item to have the essential character of the finished product, it must be recognizable as such a product. In determining an article's essential character, one must look to the merchandise in question. These discs have been cut into circular shapes, some partially bent to shape, coated on one side with an exterior color on one side and coated with a nonstick finish on the other side. It is the opinion of this office that these discs have the essential character of, and are recognizable as, unfinished aluminum cookware and not suitable for any other purpose.
The applicable subheading for part number 2-1-25305CV133-003 and part number 2SFAM26tIR-001 will be 7615.10.3025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “.…kitchen…articles…of aluminum…: …kitchen…articles…: other: cooking and kitchen ware: …containing nonstick interior finishes: other…other.” The rate of duty will be 3.1 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division