CLA-2-76:OT:RR:NC:N4:422
Ms. Linda Louie
United Customhouse Brokers, Inc.
373 Van Ness Ave, STE # 160, Torrance, CA 90501
RE: The tariff classification of disposable aluminum ware from China
Dear Ms. Louie:
In your letter dated November 13, 2023, on behalf of your client, Selective Imports Corporation, you requested a tariff classification ruling. Photographs were submitted with your request.
The merchandise under consideration is disposable aluminum ware. Upon importation, the aluminum containers are empty and do not contain lids. The items will be marketed and sold for household and restaurant use. The disposable aluminum ware will be used for cooking, serving, or storing food. The first item is referred to as Item #S5201. The oval aluminum pan measures approximately 17 ¾ inches long by 13 inches wide by 3 ½ inches deep. You have indicated that the pan is 0.11 millimeters in thickness. The item will be sold in a quantity of 100 per case. The second item is referred to as Item #S5202. The rectangular aluminum pan measures approximately 17 ¾ inches long by 13 ¼ inches wide by 2 ½ inches deep. You have indicated that the pan is 0.11 millimeters in thickness. The item will be sold in a quantity of 100 per case. The third item is referred to as Item #S5204. The half-sheet rectangular aluminum pan measures approximately 12 ½ inches long by 10 inches wide by 2 ½ inches deep. You have indicated that the pan is 0.08 millimeters in thickness. The item will be sold in a quantity of 100 per case.
The fourth item is referred to as Item #S5206. The rectangular aluminum turkey pan measures approximately 20 ½ inches long by 12 ½ wide by 3 ¼ inches deep. You have indicated that the pan is 0.13 millimeters in thickness. The item will be sold in a quantity of 50 per case.
The fifth item is referred to as Item #S5209. The rectangular aluminum pan measures approximately 12 ½ inches long by 10 inches wide by 4 deep. You have indicated that the pan is 0.11 millimeters in thickness. The item will be sold in a quantity of 100 per case. The applicable subheading for the disposable aluminum ware item numbers, S5201, S5202, S5204, S5206, and S5209 will be 7615.10.7125, Harmonized Tariff Schedule of the United States (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 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division