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The tariff classification of a S'Mores Maker from China.
Issued December 9, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K81587 (December 9, 2003)
Tariff classification
HTS codes: 7321.13.0040
Headings: 7321
Product description
S’Mores are a snack food made of Graham crackers, chocolate and toasted marshmallows. The set consists of a steel grill with burner components, two ceramic marshmallow holders, one ceramic chocolate bar holder, one ceramic Graham cracker holder, and four marshmallow forks. The burner uses chafing fuel, sold separately. The set includes a Lazy Susan tray, shaped to hold these components.
CBP rationale
The applicable subheading for this product will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers .
Full text
NY K81587 December 9, 2003 CLA-2-73:RR:NC:N1:113 K81587 CATEGORY: Classification TARIFF NO.: 7321.13.0040 Mr. Dennis Morse BDP International, Inc. 2721 Walker Ave., NW Grand Rapids, MI 49504 RE: The tariff classification of a S'Mores Maker from China. Dear Mr. Morse: In your letter dated November 21, 2003, you requested a ruling on behalf of Meijer Distribution on tariff classification. The sample you provided is item CM10404, a S’Mores Maker. S’Mores are a snack food made of Graham crackers, chocolate and toasted marshmallows. The set consists of a steel grill with burner components, two ceramic marshmallow holders, one ceramic chocolate bar holder, one ceramic Graham cracker holder, and four marshmallow forks. The burner uses chafing fuel, sold separately. The set includes a Lazy Susan tray, shaped to hold these components. The applicable subheading for this product will be 7321.13.0040, 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, cooking appliances and plate warmers, for solid fuel, portable, other. The general 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.). 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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