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NY K81587




December 9, 2003
CLA-2-73:RR:NC:N1:113 K81587

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.13.0040

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Ave., NW
Grand Rapids, MI 49504

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

Dear Mr. Morse:

In your letter dated November 21, 2003, you requested a ruling on behalf of Meijer Distribution on tariff classification.

The sample you provided is item CM10404, a S’Mores Maker. S’Mores are a snack food made of Graham crackers, chocolate and toasted marshmallows. The set consists of a steel grill with burner components, two ceramic marshmallow holders, one ceramic chocolate bar holder, one ceramic Graham cracker holder, and four marshmallow forks. The burner uses chafing fuel, sold separately. The set includes a Lazy Susan tray, shaped to hold these components.

The applicable subheading for this product 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, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, 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.

Sincerely,

Robert B. Swierupski
Director,

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