The tariff classification of a S’Mores Maker from China
Issued April 14, 2004 by U.S. Customs and Border Protection.
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 kit contains a stainless steel chafing fuel burner, a ceramic burner stand with a stainless steel grill, 4 stainless steel forks with plastic handles, and a ceramic tray to hold all components. The S’Mores Maker is sold without the chafing fuel.
CBP rationale
The applicable subheading for the S’Mores Maker 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 and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other.
Full text
NY K84964 April 14, 2004 CLA-2-73:RR:NC:N1:113 K84964 CATEGORY: Classification TARIFF NO.: 7321.13.0040 Mr. Philip Kwok Lifetime Hoan One Merrick Avenue Westbury, NY 11590-6601 RE: The tariff classification of a S’Mores Maker from China Dear Mr. Kwok: In your letter dated March 29, 2004, you requested a tariff classification ruling. The sample you submitted is a S’Mores Maker (item number CM10409). S’Mores are a snack food made of Graham crackers, chocolate and toasted marshmallows. The kit contains a stainless steel chafing fuel burner, a ceramic burner stand with a stainless steel grill, 4 stainless steel forks with plastic handles, and a ceramic tray to hold all components. The S’Mores Maker is sold without the chafing fuel. The applicable subheading for the S’Mores Maker 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 and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other. The 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. 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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