CLA-2-73:RR:NC:N1:113 H81290

Mr. Nick Ragas
Shonfeld’s, Inc.
57 Romanelli Avenue
South Hackensack, NJ 07606

RE: The tariff classification of a fondue set from China

Dear Mr. Kuchta:

In your letter dated May 11, 2001, you requested a tariff classification ruling.

The merchandise is a fondue set (item number FPG-201933). It contains a ceramic pot, steel base, tea candle, can of chocolate, and 4 forks.

The applicable subheading for the fondue sets will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The 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. 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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division