CLA-2-76:OT:RR:NC:N4:422
Mr. Terry Choi
Silver timing ltd.
Unit 801-802 , 8/F, Pioneer Place, 33 Hoi Yuan Road, Kwun Tong Kwun Tong District China
RE: The tariff classification of disposable aluminum ware from China
Dear Mr. Choi:
In your letter dated May 7, 2024, you requested a tariff classification ruling. Photographs were submitted with your request.
The merchandise under consideration is disposable aluminum ware. The disposable aluminum ware is made of 100% aluminum foil. Upon importation, the aluminum containers are empty. The items will be marketed and sold for household use and to food service establishments. The disposable aluminum ware is oven and freezer-safe and will be used for baking, serving, or storing food.
The first item is referred to as round foil pans with lids. The round aluminum pan has a top width measuring approximately 9.00 inches and a bottom width of 7.50 inches, measuring approximately 1.75 inches high. You have indicated that the pan is 0.06 millimeters in thickness. The aluminum pans contain either round plastic lids or round paper lids. The item will be sold in a quantity of 40 packs of tins.
The second item is referred to as square foil cake pans. The square aluminum pan has a top width measuring approximately 9.00 inches and a bottom width of 9.00 inches, measuring approximately 1.75 inches high. You have indicated that the pan is 0.06 millimeters in thickness. The square foil cake pans do not contain lids. The item will be sold in a quantity of 33 packs of tins.
The applicable subheading for the round disposable aluminum foil pans with lids and square disposable aluminum foil pans 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 thereofother: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: othercontainers 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/.
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