The tariff classification of a fondue pot with chocolate from China

NY I82753 June 7, 2002 CLA-2-73:RR:NC:N1:113 I82753 CATEGORY: Classification TARIFF NO.: 7321.13.0040; 1806.90.9090 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA 92606 RE: The tariff classification of a fondue pot with chocolate from China Dear Mr. Gat: In your letter dated June 3, you requested a tariff classification ruling. The merchandise is item number FPG-2002773, a ceramic fondue pot. The fondue pot sits inside a steel wire frame with a 3-legged base. Resting in the frame below the pot is a small candle. Included in the kit are 4 steel fondue forks with plastic handles and 1 round tin of gourmet chocolate pieces. The applicable subheading for the fondue pot, forks and candle 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, for solid fuel, portable, other. The rate of duty will be free. The applicable subheading for the gourmet chocolate will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa, other, other, other, other, other, other. The rate of duty will be 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division