CLA-2-76:OT:RR:NC:N4:422

Ms. Joan Nagy
Component Hardware Group
90 Matawan Avenue, Suite 202 Matawan, NJ 07747

RE: The tariff classification of an aluminum food pan from China

Dear Ms. Nagy:

In your letter dated July 19, 2024, you requested a tariff classification ruling. Photographs of the item and a schematic diagram were submitted along with your request.

The item is a deep-drawn food well pan, Item #M0001861. The pan is designed to store and serve food and will be used in cafeterias and restaurant establishments.

The square pan is made of extruded aluminum with an Aluminum Association Series Designation (AASD) of 1060. It measures approximately 13.679 inches in length, 21.763 inches in width, and 6.247 inches in height. The pan is approximately 0.737 millimeters in thickness and weighs approximately 2 lbs.

The applicable subheading for the deep-drawn food well pan, Item #M0001861 will be 7615.10.7155, 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: OtherOther cookware: 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.

Please be advised that the deep-drawn food well pan, Item #M0001861 from China may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on Contact Us). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP's AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.

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