CLA-2-85:OT:RR:NC:1:102

Ms. Leslie Zoe Grillo
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262

RE: The tariff classification of a tea tray from China

Dear Ms. Grillo:

In your letter dated March 3, 2009 you requested a tariff classification ruling. Product information and a sample were submitted. The sample will be returned as you requested.

The item you plan to import is a described as the Cook’s Essentials Tea Tray, model number TM2001B1/TM2002B1. It is comprised of an electric kettle and tea pot with warming plate. The 1.7 liter cordless plastic kettle stands on a flat plate that has an electrical connection that fits to a connection on the bottom of the kettle. The kettle also includes a stainless steel plate that heats the water and a temperature display. The glass tea pot comes with a removable filter. Boiling water and loose tea leaves are placed in the tea pot that rests on a warming plate which keeps the tea hot.

The applicable subheading for the tea tray will be 8516.71.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances used for domestic purposes, coffee or tea makers. The rate of duty will be 3.7 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 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