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NY B85390




May 30, 1997

CLA-2-73:RR:NC:MM:113 B85390

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.83.0050; 7323.99.1000

Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd floor
New York, NY 10167-3397

RE: The tariff classification of a chafing dish and a covered baker from China

Dear Mr. Murphy:

In your letter dated May 14, 1997, on behalf of Syratech Corporation, you requested a tariff classification ruling.

The merchandise is a chafing dish (item number 99115806) and a covered baker (item number 99111124).

The first item is a silver-plated steel chafing dish with a removable lid and a wooden handle. Resting upon a tripod base, it measures 20 inches in diameter and 13 inches in height. The chafing dish includes an oven-proof, fitted, glass liner and a holder for a sterno candle. The chafing dish is designed to keep food warm.

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, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be 1.7 percent ad valorem.

Your letter indicates that while the article is made in China, the glass liner is a product of the United States. Under certain circumstances, American goods returned are exempt from duty. This office cannot rule upon this aspect of importation. If you would like a ruling on this issue, please contact:

U.S. Customs Headquarters
Office of Regulations and Rulings
1301 Constitution Avenue, N.W.
Washington, DC 20229

The second item is a silver-plated steel, triple covered baker. The baker has three 1.5 quart glass liners and three removable silver-plated steel lids. It rests upon 4 legs, and measures approximately 25 inches long by 11 inches wide by 5.5 inches high. The covered baker will be used to serve food. In the opinion of this office, the essential character of this article is imparted by the metal.

The applicable subheading for the covered baker will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, coated or plated with precious metal, coated or plated with silver. The rate of duty will be 1.6 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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