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

Mr. Jasmit Singh
Maadho Distributors Inc.
118 N Bedford Road Suite 100 Mount Kisco, NY 10549

RE: The tariff classification of aluminum foil containers from China

Dear Mr. Singh:

In your letter dated September 12, 2024, you requested a tariff classification ruling. Photographs were submitted with your request.

The merchandise under consideration is aluminum foil containers, Model numbers M-P-08300 and M-P-08600.The aluminum foil containers are made from rolled aluminum sheets. Upon importation, the aluminum containers are empty. The items will be marketed and sold to food service establishments.Each container has a lid made from either polyethylene terephthalate (PET) or Polystyrene (PS) plastic materials.The containers are available in black, gold, and silver colors.The aluminum foil containers are oven and freezer-safe and will be used for baking, serving, or storing hot and cold foods. Model #M-P-08300 is a round aluminum container with a plastic lid.It measures approximately 8.18 inches long by 6.10 inches wide and 1.29 inches deep. You have indicated that the pan is 0.13 millimeters in thickness.The volume capacity is 24 ounces. Model #M-P-08600 is a round aluminum container with a plastic lid.It measures approximately 9.72 inches long by 6.92 inches wide and 1.41 inches deep. You have indicated that the pan is 0.17 millimeters in thickness.The volume capacity is 38 ounces.

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