7323.92.00.20 - Bakeware (cookware not suitable for stove top use)
Details
| Field | Value |
|---|---|
| Unit of Quantity | No., kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 7323.92.00.20, specifically covers bakeware made from iron or steel that is enameled. Bakeware in this context refers to articles designed for use in ovens for baking or roasting, such as cake pans, muffin tins, loaf pans, and roasting dishes. The defining characteristic for this subcategory is the application of an enamel coating to the cast iron or steel article.
It is important to distinguish this category from its sibling, 7323.92.00.40, which is designated for "Other" articles. While both fall under the broader "Other" category for household articles of iron or steel and are of cast iron, this specific code is for items with an enamel finish. The sibling category would encompass cast iron bakeware that is not enameled, for instance, those with a seasoned surface or other types of coatings.
As this is a leaf node within the HTS structure, there are no further subdivisions. Therefore, classification within 7323.92.00.20 hinges on confirming the material (iron or steel), the form (bakeware intended for oven use), and the presence of an enamel coating. Items that meet these criteria, regardless of specific design or function within baking, will be classified here.