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NY J81512

March 11, 2003

CLA-2-73:RR:NC:N1:113 J81512


TARIFF NO.: 7323.94.0080

Mr. John M. Peterson
Neville Peterson LLP
80 Broad Street - 34th Floor
New York, NY 10004

RE: The tariff classification of a beverage dispenser from China.

Dear Mr. Peterson:

In your letter dated February 23, 2003, you requested a ruling on behalf of Target Corporation on tariff classification.

The sample you provided is The General Store Beverage Dispenser, item 065 09 3273. The article is a cylindrical steel container measuring 11 inches high by 13 inches in diameter [28.2 cm. x 32 cm.] It has lifting handles on both sides and a removable lid. A spigot is located about 1 inch from the bottom of the dispenser. The dispenser is permanently labeled with warnings cautioning that it may not be used on a stovetop or in an oven. In your letter, you recommend that it be classified either in heading 7323.94.0080, HTS, or in heading 7323.99.9030, HTS.

Heading 7323.94, HTS, provides for certain household wares of iron or steel that have been enameled. Enameling is a process in which an object coated with a paint containing silica is subjected to intense heat, so that the silica is vitrified into an enamel or porcelain surface. This surface is typically extremely tough and glass-like, but brittle. In examining the sample, we found that the surface of the dispenser body could not be easily scratched, but showed evidence of the chipping that is typical of a damaged porcelain coating. On the other hand, the lid of the dispenser could be easily scratched and showed evidence of wear typical of paint. Since the surface area, use and bulk of the item is provided by the dispenser body, it is our opinion that the item is essentially of porcelain-coated steel.

The applicable subheading for this product will be 7323.94.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for able, kitchen or other household articles, of iron or steel, enameled, other. The general rate of duty will be 2.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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.


Robert B. Swierupski

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