CLA-2-76:OT:RR:NC:N4:422
Mr. Danny Yuen
ABLS INC
38503 Cherry St # L Newark, CA 94560
RE: The tariff classification of disposable aluminum ware from China
Dear Mr. Yuen:
In your letter dated March 7, 2023, on behalf of your client, RD EMERICA LLC, you requested a tariff classification ruling.
The merchandise under consideration is disposable aluminum ware and are designed for kitchen and foodservice establishments. The items will be used for cooking, serving, or storing food.
The first item is referred to as an Aluminum Pan, Model #RD-AP-FS338. The rectangular aluminum pan measures approximately 21 inches long by 13 inches wide by 3 3/8 inches deep. You have indicated that the pan is 0.04 millimeters or more but not over 0.22 millimeters in thickness. The items will be sold in a quantity of 10 per pack.
The second item is referred to as an Aluminum 3-Compartment Foil Take-Out Tray with Board Lid, Model #RD-ATC-3. The square aluminum tray measures approximately 8 ½ inches long by 6 3/8 inches wide by 1 ½ inches deep. You have indicated that the pan is 0.04 millimeters or more but not over 0.22 millimeters in thickness. The tray consists of three compartments for an entrée and two side dishes. The aluminum tray comes with a board lid that fits secured over the hemmed edges. The item will be sold in a quantity of 250 per pack.
The third item is referred to as a 7” Aluminum Round Container with Flat Board, Model #RD-AR-7. The aluminum round container measures approximately 7 inches in diameter by 1 ¾ inches deep. You have indicated that the pan is 0.04 millimeters or more but not over 0.22 millimeters in thickness. The aluminum container comes with a flat board lid that fits secured over the hemmed edges. The item will be sold in a quantity of 200 per pack.
The applicable subheading for the Aluminum Pan, Model #RD-AP-FS338, Aluminum 3-Compartment Foil Take-Out Tray with Board Lid, Model #RD-ATC-3, and the 7” Aluminum Round Container with Flat board, Model #RD-AR-7 will be 7615.10.7125, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of aluminum…: table, kitchen or other household articles and parts thereof…other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other…containers suitable for food preparation, baking, reheating or storage, 0.04 mm or more but not over 0.22 mm in thickness. 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division