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NY K84223

April 2, 2004

CLA-2-73:RR:NC:N1:113 K84223


TARIFF NO.: 7321.83.0050

Mr. Philip Kwok
Lifetime Hoan Corporation
One Merrick Avenue
Westbury NY 11590-6601

RE: The tariff classification of a buffet server from China.

Dear Mr. Kwok:

In your letter dated March 10, 2004, you requested a ruling on tariff classification.

The sample you provided is item CM12007, a 2-tier buffet server/warmer. The item consists of two ceramic chafing dishes on a steel warming stand. The stand or rack has candleholders designed to hold candles to keep the food warm.

The applicable subheading for this product will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The general rate of duty will be free .

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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