Tinplate Cookie Cutter Set from Mexico
Stamped tinplate shapes like stars and hearts used for cutting dough in baking, with rolled edges for safety. It qualifies for HTS 7326.90.10.00 as other tinplate articles not fitting culinary utensil headings.
Duty Rate — Mexico → United States
50%
Rate breakdown
9903.82.0250%Except as provided for in headings 9903.82.14, 9903.85.67 and 9903.85.68, articles of aluminum, of steel or of copper and derivative aluminum or steel articles, as provided for in subdivisions (c)(i)–(v) of U.S. note 16 to this subchapter
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
Import Tips
• Conduct material testing to prove tinplate vs. other steel for accurate duty assessment
• Include baking instructions if sets include recipes to avoid utensil reclassification
• Watch for sets sold with dough – principal use determines heading, not packaging