CLA-2-73:RR:NC:N1:113 K83816
Mr. Philip Kwok
Lifetime Hoan Corporation
One Merrick Avenue
Westbury, NY 11590
RE: The tariff classification of fondue pots from China.
Dear Mr. Kwok:
In your letter dated February 25, 2004, you requested a ruling on tariff classification.
The samples you provided are two dessert fondue sets, items 86713 and 58924. Item 58924 consists of a ceramic fondue pot inside a steel wire frame with a 3-legged base. Resting in the frame below the pot is a small candle. Included in the kit are four steel fondue forks with plastic handles.
Item 86713 consists of a ceramic fondue pot inside a round steel stand. This kit also includes a candle and four fondue forks.
The applicable subheading for these products will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers…barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, for solid fuel, portable, other. The general rate of duty will be free .
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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, contact National Import Specialist James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division