The tariff classification of a s’mores board from China
Issued June 25, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7321.19.0020
Headings: 7321
Product description
The product you plan to import is described as the Cosi S’mores Board. You indicate that the board is used to make the campfire treat, s’mores, in Cosi Restaurants and also may be purchased by restaurant customers for home use. It is comprised of a 3.2 pound circular wooden platter and a 4 pound miniature cast-iron hibachi. The platter has 6 cut-outs, 5 of which are located around the perimeter and hold the items used to make the s’mores (crackers, marshmallows and chocolate), and 1 located in the center for the hibachi that is used to melt the marshmallows. We find that the s’mores board is a composite good of which the essential character is imparted by the hibachi.
CBP rationale
The applicable subheading for the Cosi S’mores Board will be 7321.19.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other stoves, ranges, grates, cookers.
Full text
N108183 June 25, 2010 CLA-2-73:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 7321.19.0020 Ms. Michele L. Emerson John A. Steer Co. 6610 Tributary Street Suite 107 Baltimore, Maryland 21224 RE: The tariff classification of a s’mores board from China Dear Ms. Emerson: In your letter dated May 21, 2010 you requested a tariff classification ruling on behalf of your client, Limson Trading Co., Inc. A representative sample was submitted and will be returned. The product you plan to import is described as the Cosi S’mores Board. You indicate that the board is used to make the campfire treat, s’mores, in Cosi Restaurants and also may be purchased by restaurant customers for home use. It is comprised of a 3.2 pound circular wooden platter and a 4 pound miniature cast-iron hibachi. The platter has 6 cut-outs, 5 of which are located around the perimeter and hold the items used to make the s’mores (crackers, marshmallows and chocolate), and 1 located in the center for the hibachi that is used to melt the marshmallows. We find that the s’mores board is a composite good of which the essential character is imparted by the hibachi. The applicable subheading for the Cosi S’mores Board will be 7321.19.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other 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, other, including appliances for solid fuel, portable, hibachis. 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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