The tariff classification of an induction element from Taiwan and China.

NY K88667 August 27, 2004 CLA-2-73:RR:NC:N1:113 K88667 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Ms. Brenda Delooze Vesture Corporation 120 East Pritchard Street Asheboro, NC 27203 RE: The tariff classification of an induction element from Taiwan and China. Dear Ms. Delooze: In your letter dated July 16, 2004, received in this office on August 13, 2004, you requested a ruling on tariff classification. The merchandise is referred to as an induction element. The element consists of coiled wire that is placed in an induction charger. The charger causes the coil to heat to about 2400 F. The heated element will be placed in an insulated pizza delivery bag to keep the pizza warm. The applicable subheading for this product will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 3.9 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