R04485 R0 Ruling Active

The tariff classification of a fondue set from China

Issued August 21, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7321.83.0050

Headings: 7321

Product description

The merchandise is the model 7FP-16R Cuisinart enamel cast iron, 12-piece, fondue set. The actual contents of the set are not listed in your letter nor in the descriptive literature. However, we assume that the principal character of the set is provided by the fondue pot and stand. The literature states that the item uses both liquid and solid fuel. Sauces or fondue may be prepared in the pot on the stove and kept warm on the stand.

CBP rationale

The applicable subheading for the item will be 7321.83.0050, 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, other appliances for solid fuel, other.

Full text

NY R04485 August 21, 2006 CLA-2-73:RR:E:NC:N1:113 R04485 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08533 RE: The tariff classification of a fondue set from China Dear Ms. Trotta: In your letter dated July 26, 2006, you requested a tariff classification ruling. The merchandise is the model 7FP-16R Cuisinart enamel cast iron, 12-piece, fondue set. The actual contents of the set are not listed in your letter nor in the descriptive literature. However, we assume that the principal character of the set is provided by the fondue pot and stand. The literature states that the item uses both liquid and solid fuel. Sauces or fondue may be prepared in the pot on the stove and kept warm on the stand. The applicable subheading for the item will be 7321.83.0050, 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, other appliances for solid fuel, other. The general 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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