The tariff classification of a chafing dish and casserole dish from China
Issued July 25, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7321.83.0050
Headings: 7321
Product description
The merchandise is item number 61461, a round, silver-plated iron chafing dish with a lid, handles and a glass liner. It rests upon a tripod base that holds a candle to keep the food warm. Item number 61342 is a rectangular, silver-plated iron casserole with lid, handles and a glass liner. It rests upon four feet, but does not have a heating element. Your letter indicates that the liner is made of tempered glass.
CBP rationale
The applicable subheading for the chafing dish 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 nonelectric domestic appliances, of iron or steel, other appliances, for solid fuel, other.
Full text
NY H83327 July 25, 2001 CLA-2-73:RR:NC:N1:113 H83327 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a chafing dish and casserole dish from China Dear Mr. Hoffacker: In your letter dated July 2, 2001, you requested a tariff classification ruling. The merchandise is item number 61461, a round, silver-plated iron chafing dish with a lid, handles and a glass liner. It rests upon a tripod base that holds a candle to keep the food warm. Item number 61342 is a rectangular, silver-plated iron casserole with lid, handles and a glass liner. It rests upon four feet, but does not have a heating element. Your letter indicates that the liner is made of tempered glass. The applicable subheading for the chafing dish 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 nonelectric domestic appliances, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be free. We are unable to classify item number 61342, the rectangular casserole, without analysis of the glass liner. Please submit a sample of that article for us to send to the Customs Laboratory to determine whether the glass is pressed and toughened (specially tempered). 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
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