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L82927 L8 Ruling Active

The tariff classification of a fondue set from China

Issued August 8, 2005 by U.S. Customs and Border Protection.

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L8 L82927 (August 8, 2005)

Tariff classification

HTS codes: 7321.83.0050

Headings: 7321

Product description

It contains a ceramic fondue bowl resting in a steel wire frame. Below the bowl, in the base of the frame, sits a tea light candle. The set also includes four 2-prong metal skewers with plastic handles, a can of vanilla cocoa powder, and a small bag of mini marshmallows.

CBP rationale

The applicable subheading for the fondue set 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 L82927 August 8, 2005 CLA-2-73:RR:NC:N1:113: L82927 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Mr. Shachar Gat Shonfeld’s USA 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of a fondue set from China Dear Mr. Gat: In your letter dated July 11, 2005, you requested a tariff classification ruling. The sample you submitted is a chocolate fondue set (item number CCO-214669). It contains a ceramic fondue bowl resting in a steel wire frame. Below the bowl, in the base of the frame, sits a tea light candle. The set also includes four 2-prong metal skewers with plastic handles, a can of vanilla cocoa powder, and a small bag of mini marshmallows. The applicable subheading for the fondue set 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 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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