The tariff classification of a dish from Korea

NY F86224 May 8, 2000 CLA-2-73:RR:NC:N1:113 F86224 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Delia Neese Trade Advantage, Inc. 509 N. Carrollton Avenue New Orleans, LA 70119 RE: The tariff classification of a dish from Korea Dear Ms. Neese: In your letter dated April 11, 2000, you requested a tariff classification ruling. The sample you submitted is a stainless steel serving dish called the System 9000 Wax Base. Shaped like a pie plate, it measures approximately 9.5 inches in diameter and 1.5 inches in depth. The dish is double-walled and filled with microcrystalline wax. The wax retains heat to keep plates of hot food placed upon the dish warm. The applicable subheading for the stainless steel dish will be 7323.93.0060, 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, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division