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NY F84734

April 19, 2000

CLA-2-39:RR:NC:SP:222 F84734


TARIFF NO.: 3924.10.5000

Mr. Paul Leitner
Continental Agency, Inc.
535 Brea Canyon Road
Walnut, CA 91789

RE: The tariff classification of a food warmer from Italy.

Dear Mr. Leitner:

In your letter dated March 20, 2000, on behalf of your client Quisine Corp., you requested a tariff classification ruling.

The submitted sample is food warmer that is made of plastic insulated with polystyrene. This warmer includes a lid that is also made of the same material. A porcelain baking dish which holds the hot food fits inside the warmer. Your letter of inquiry states that the warmer will be made in oval and rectangular shapes. This plastic warmer and porcelain dish are considered to be a set for tariff purposes. The plastic components impart the essential character to the set.

You requested classification of the food warmer with lid and baking dish as a set and also classification of the food warmer and lid without the dish.

The applicable subheading for the food warmer with or without he porcelain dish, will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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