K84223 K8 Ruling Active

The tariff classification of a buffet server from China.

Issued April 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7321.83.0050

Headings: 7321

Product description

The item consists of two ceramic chafing dishes on a steel warming stand. The stand or rack has candleholders designed to hold candles to keep the food warm.

CBP rationale

The applicable subheading for this product will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other.

Full text

NY K84223 April 2, 2004 CLA-2-73:RR:NC:N1:113 K84223 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Mr. Philip Kwok Lifetime Hoan Corporation One Merrick Avenue Westbury NY 11590-6601 RE: The tariff classification of a buffet server from China. Dear Mr. Kwok: In your letter dated March 10, 2004, you requested a ruling on tariff classification. The sample you provided is item CM12007, a 2-tier buffet server/warmer. The item consists of two ceramic chafing dishes on a steel warming stand. The stand or rack has candleholders designed to hold candles to keep the food warm. The applicable subheading for this product will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, 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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