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NY 815700

October 31, 1995

CLA-2-73:R:N4:113 815700


TARIFF NO.: 7321.83.0050

Ms. Lynn Rivera
Wholesale Supply Company, Inc.
Entry Department
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of a chafing dish from China

Dear Ms. Rivera:

In your letter dated September 29, 1995, you requested a tariff classification ruling.

The merchandise is item no. 99110586, a silver-plated steel chafing dish with a wooden handle. It has a sterno candle holder and a glass liner. It is circular, with a 13-inch diameter and . stands on a tripod. The base of the tripod has a space to hold the sterno candle holder. The essential character of this item is imparted by the steel.

In the opinion of this office, the chafing dish is a non-electric domestic appliance similar to those items named in heading 7321. This heading includes many appliances such as stoves and braziers, which heat space, cook or boil; however, we believe that the heading also may be interpreted to include appliances which simply keep something warm. Plate warmers, which are not cooking devices, are classifiable in this heading, if they have provision for a heating element. In a similar fashion, the chafing dish, which keeps food warm, has provision to hold a sterno can.

The applicable subheading for the chafing dish will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be 3.4 percent ad valorem. Although it was not mentioned in your letter, we noticed, upon examining the sample, that the glass liner is made in the United States. Under certain circumstances, American goods returned are exempt from duty. This office cannot rule upon this aspect of the importation. If you wish a ruling, please contact: U.S. Customs Headquarters
Office of Regulations and Rulings
1301 Constitution Ave., N.W.
Washington, DC 20229

This ruling is being issued under the provisions of Section 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 212-466-2084.


Roger J. Silvestri

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