The tariff classification of a butter warmer from China
Issued December 11, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7321.83.0050
Headings: 7321
Product description
It consists of a 3-inch diameter porcelain bowl resting upon a stainless steel stand. Inside the stand, beneath the bowl is a stainless steel cup to hold a candle. In your letter, you suggest classification under subheading 7323.93.0045, HTSUS as stainless steel cooking ware. However, that tariff heading has no provision for articles holding a heating source.
CBP rationale
a heating source. The applicable subheading for the butter 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 nonelectric domestic appliance, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be free, and will remain the same for 2004.
Full text
NY K81609 December 11, 2003 CLA-2-73:RR:NC:N1:113 K81609 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Mr. Brian J. White Williams-Sonoma, Inc. 151 Union Street, 7th floor San Francisco, CA 94111 RE: The tariff classification of a butter warmer from China Dear Mr. White: In your letter dated November 24, 2003, you requested a tariff classification ruling. The sample you submitted is a butter warmer for lobster dinners. It consists of a 3-inch diameter porcelain bowl resting upon a stainless steel stand. Inside the stand, beneath the bowl is a stainless steel cup to hold a candle. In your letter, you suggest classification under subheading 7323.93.0045, HTSUS as stainless steel cooking ware. However, that tariff heading has no provision for articles holding a heating source. The applicable subheading for the butter 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 nonelectric domestic appliance, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be free, and will remain the same for 2004. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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