N263507 N2 Ruling Active

The tariff classification of a casserole dish with warming stand from China

Issued April 21, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7321.89.0050

Headings: 7321

Product description

The product under consideration is Item number 7CSR-26, 3.4 quart Rectangular Casserole Warmer with a glass lid, tealight holders and wax tealight candles. The article is comprised of a ceramic casserole dish resting on a stainless steel warming stand. The stand features two vessels/holders for the wax warming candles that will keep the food in the casserole dish warm. The casserole dish, the stand and the wax tealight candles will be packaged together for retail sale.

CBP rationale

The applicable subheading for Item number 7CSR-26, 3.4 quart Rectangular Casserole Warmer with a glass lid, tealight holders and wax tealight candles will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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, other appliances, other, including appliances for solid fuel, other.

Full text

N263507 April 21, 2015 CLA-2-73:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 7321.89.0050 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a casserole dish with warming stand from China Dear Ms. Trotta: In your letter dated March 15, 2015, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you. The product under consideration is Item number 7CSR-26, 3.4 quart Rectangular Casserole Warmer with a glass lid, tealight holders and wax tealight candles. The article is comprised of a ceramic casserole dish resting on a stainless steel warming stand. The stand features two vessels/holders for the wax warming candles that will keep the food in the casserole dish warm. The casserole dish, the stand and the wax tealight candles will be packaged together for retail sale. The applicable subheading for Item number 7CSR-26, 3.4 quart Rectangular Casserole Warmer with a glass lid, tealight holders and wax tealight candles will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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, other appliances, other, including appliances for solid fuel, other. The rate of duty will be 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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