CLA-2-73:OT:RR:NC:1:102

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of a chafing dish from China

Dear Mr. Atico:

In your letter dated June 25, 2008 you requested a tariff classification ruling. A sample was submitted and will be returned as you requested.

The article you plan to import is a chafing dish with warming stand, item number A038DA00888. This rectangular chafing dish is made of glass and has a stainless steel removable lid. The chrome plated iron stand/rack includes two candleholders designed to hold two tealight candles under the center of the dish to keep food warm.

The applicable subheading for the chafing dish will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other, including appliances for solid fuel, other. The rate of duty is free.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division