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NY K84964

April 14, 2004
CLA-2-73:RR:NC:N1:113 K84964


TARIFF NO.: 7321.13.0040

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

RE: The tariff classification of a S’Mores Maker from China

Dear Mr. Kwok:

In your letter dated March 29, 2004, you requested a tariff classification ruling.

The sample you submitted is a S’Mores Maker (item number CM10409). S’Mores are a snack food made of Graham crackers, chocolate and toasted marshmallows. The kit contains a stainless steel chafing fuel burner, a ceramic burner stand with a stainless steel grill, 4 stainless steel forks with plastic handles, and a ceramic tray to hold all components. The S’Mores Maker is sold without the chafing fuel.

The applicable subheading for the S’Mores Maker will be 7321.13.0040, 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 and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other. The 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. 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.


Robert B. Swierupski

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