The tariff classification of a Coffee Urn

PD F84210 March 27, 2000 CLA-2-OFO-HW B12 F84210 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Veronica Atkinson Traffic & Import Manager World Tableware, Inc. 6500 Greenville Avenue, Suite 400 Dallas, Texas 75231 RE: The tariff classification of a Coffee Urn Dear Ms. Atkinson: In your letter of March 7, 2000, you requested a tariff classification ruling on a coffee urn , Item ML 8000 C. The subject item is described as The Millennium Collection, 18/10 stainless steel, Item ML 8000 C, 3 gallons, outer lining is stainless steel and double walled with insulated dome cover to keep the coffee warm. The product is sold for food service purposes to restaurants and hotels. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI (l ) states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. Hence, the article in its imported condition is a non-electric household good and as such the item number for the coffee urn will be 7323.93.0080 Table, kitchen, and other household articles and parts thereof, of iron or steel; Other: Of stainless steel; Other, at a rate of 2 percent. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). -2- A copy of this ruling should be attached to the entry documents filed at the time the merchandise is imported. If the documents have been filed without a copy, the ruling should be brought to the attention of the Customs Officer handling this transaction. Sincerely, Joyce Henderson Port Director Otay Mesa, California