The tariff classification of a silverplated food warmer from China

NY C88752 June 18, 1998 CLA-2-73:RR:NC:N1:113 C88752 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Ms. Tammy Locke Wholesale Supply Company, Inc. International Department 7100 Service Merchandise Drive Brentwood, TN 37027 RE: The tariff classification of a silverplated food warmer from China Dear Ms. Locke: In your letter dated May 29, 1998, you requested a tariff classification ruling. The merchandise is item 11134NTS, a silverplated steel food warmer. It is a divided food warmer with handles in a traditional design. It has two 1 1/2-quart removable glass liners, two lids with oval handles and comes with two glass holders containing candles. The item measures 15 inches by 12 inches by 10 inches. The bottom of the item has a rack to hold the candles, a source of heat, beneath the glass liners. The applicable subheading for the food warmer will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers . . . barbecues, braziers, gas rings, plate warmers and similar non- electric domestic appliances, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be 0.8 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. Although classified as part of a set imported with the food warmer, the candles and their holders are within the scope of the antidumping duty order on petroleum wax candles from China, and their value is subject to antidumping duty upon entry into the United States. 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 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division