CBP Ruling 857998 — The tariff classification of a hot stone cooker from Taiwan

Tariff classification

Headings: 7321

Product description

The merchandise is the Eurita Hot Stone Party Set, consisting of a flat stone, a steel rack with two sterno holders, four fondue forks, 1 spatula, four skewers, four ceramic bowls, a tray for holding the sterno cans, and one 100% cotton oven mitt. The stone is heated in the oven, and then taken to the table and placed on the rack. Diners then cook their own food, such as shrimp or small pieces of vegetables on the stone, which requires no oil to prevent sticking.

CBP rationale

the sterno cans, and one 100% cotton oven mitt. The stone is heated in the oven, and then taken to the table and placed on the rack. Diners then cook their own food, such as shrimp or small pieces of vegetables on the stone, which requires no oil to prevent sticking. The applicable subheading for the set will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers ... and similar non- electric domestic appliances, cooking appliances and plate warmers, for solid fuel. The duty rate will be 4.2% ad valorem. The oven mitt falls within textile category designation 369. As a product of Taiwan this merchandise is subject to visa and quota restraints based upon international textile trade agreements. Due to the changeable nature of these agreements you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Full text

NY 857998 December 5, 1990 CLA-2-73:S:N:N1:113 857998 CATEGORY: Classification TARIFF NO.: 7321.13.0040 Mr. Joseph L. Amoriello C & S International Corporation 207 East Redwood Street Baltimore, MD 21202 RE: The tariff classification of a hot stone cooker from Taiwan Dear Mr. Amoriello: In your letter dated November 5, 1990, on behalf of Reston Lloyd, Ltd. you requested a classification ruling. The merchandise is the Eurita Hot Stone Party Set, consisting of a flat stone, a steel rack with two sterno holders, four fondue forks, 1 spatula, four skewers, four ceramic bowls, a tray for holding the sterno cans, and one 100% cotton oven mitt. The stone is heated in the oven, and then taken to the table and placed on the rack. Diners then cook their own food, such as shrimp or small pieces of vegetables on the stone, which requires no oil to prevent sticking. The applicable subheading for the set will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers ... and similar non- electric domestic appliances, cooking appliances and plate warmers, for solid fuel. The duty rate will be 4.2% ad valorem. The oven mitt falls within textile category designation 369. As a product of Taiwan this merchandise is subject to visa and quota restraints based upon international textile trade agreements. Due to the changeable nature of these agreements you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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