CLA-2-68:OT:RR:NC:N1:128
Mr. Muneeb Nasir
Trade Expeditors USA, Inc.
242 Old New-Brunswick Road, Suite 145 Piscataway, NJ 08854
RE: The tariff classification of a Himalayan salt cooking plate and Himalayan salt shot glasses from Pakistan.
Dear Mr. Nasir:
In your letter dated October 6, 2023, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a Himalayan salt cooking plate, item number G161, and Himalayan salt shot glasses, item number P211.
From the information you provided, the salt cooking plate measures approximately 12 inches long by 8 inches wide by 1.5 inches thick, while the salt shot glasses measure approximately 2.1 inches in diameter by 3.1 inches high. The salt cooking plate is cut to size and shape from a larger block of natural Himalayan salt, and the edges are beveled. It is designed to be used as a cooking surface. The salt shot glasses, which are sold together in a package of 6, are cut to size from a larger block of natural Himalayan salt, and then shaped and beveled using a lathe. They are used to serve beverages. You state that the salt cooking plate and salt shot glasses can be wiped clean and reused.
In your ruling request you suggest classification of the Himalayan salt cooking plate and Himalayan salt shot glasses in 2501.00.0000, Harmonized Tariff Schedule of the United States (HTSUS) as salt and pure sodium chloride. However, Chapter 25 Note 1 states in pertinent part, “the headings of this chapter cover only products which are in the crude state or which have been washed…crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.” The salt cooking plate and salt shot glasses are made of natural salt which has been processed into articles by shaping. Classification in 2501.00.0000, HTSUS, is therefore precluded.
The applicable subheading for the Himalayan salt cooking plate, item number G161, and Himalayan salt shot glasses, item number P211, will be 6815.99.4170, HTSUS, which provides for “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat) not elsewhere specified or included: Other articles: Other: Other: Other.” The general rate of duty will be Free.
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/current.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division