N007326 N0 Ruling Active

The tariff classification of porcelain bakers with warmer stands from China

Issued March 21, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7321.89.0050

Headings: 7321

Product description

The articles in question are described as covered porcelain bakers with warmer stands, style numbers 63261 and 6322. Pictures and descriptive information were submitted. The bakers have a porcelain serving baker that rests on a chrome-plated iron warmer stand. The stand has a holder for candles which keep the food in the bakers warm. Style 63261 has two one-quart bakers. Style 6322 has only one one-quart baker. The warming candles are packaged together with the bakers and stands.

CBP rationale

The applicable subheading for the porcelain bakers, together with the candles with which they are packaged, will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other stoves, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances for solid fuel.

Full text

N007326 March 21, 2007 CLA-2-84:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 7321.89.0050 Mr. Daniel Meylor Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026 RE: The tariff classification of porcelain bakers with warmer stands from China Dear Mr. Meylor: In your letter dated February 22, 2007 you requested a tariff classification ruling on behalf of your client Ross Stores.     The articles in question are described as covered porcelain bakers with warmer stands, style numbers 63261 and 6322. Pictures and descriptive information were submitted. The bakers have a porcelain serving baker that rests on a chrome-plated iron warmer stand. The stand has a holder for candles which keep the food in the bakers warm. Style 63261 has two one-quart bakers. Style 6322 has only one one-quart baker. The warming candles are packaged together with the bakers and stands. The applicable subheading for the porcelain bakers, together with the candles with which they are packaged, will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other stoves, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances for solid fuel. The rate of duty is free . Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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