The tariff classification of a fondue set from China.

NY K84639 April 19, 2004 CLA-2-:RR:NC:N1:113 K84639 CATEGORY: Classification TARIFF NO.: 7321.13.0040 Mr. Philip Kwok Lifetime Hoan One Merrick Avenue Westbury, NY 11590 RE: The tariff classification of a fondue set from China. Dear Mr. Kwok: In your letter dated March 30, 2004, you requested a ruling on tariff classification. The sample you provided is item #58927H, a fondue set. The set contains a ceramic pot with a metal burner stand, a tea light candle, four fondue forks, five ceramic ramekins and an instruction booklet. 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 ... and similar non-electric domestic appliances, cooking appliances and plate warmers, for solid fuel. The general rate of duty will be free percent ad valorem. 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, National Commodity Specialist Division