The tariff classification of a fondue set from China

N016755 October 1, 2007 CLA-2-73:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 7321.19.0040 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a fondue set from China Dear Ms. Butterline: In your letter dated September 4, 2007 you requested a tariff classification ruling on behalf of Liss Global. The sample you submitted is a chocolate/cheese fondue set item number 959178. The set includes a ceramic fondue bowl with cover, a metal stand, t-lite candle with holder, 4 pcs stainless steel forks with plastic handles and 4 ceramic trays. The applicable subheading for the fondue set will be 7321.19.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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. The rate of duty is free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division