CLA-2-84:RR:NC:MM:106 C88591

Mr. Alan Siegal

Genghis Khan Freight Service Inc.

161-15 Rockaway Blvd.

Jamaica, NY 11434

RE: The tariff classification of a chafer set from Korea

Dear Mr. Siegal:

In your letter dated April 17, 1998 and in subsequent follow-ups, on behalf of Dura-Ware Co. of America Inc., you requested a tariff classification ruling. You included descriptive literature with your request.

The subject chafer set is the Dura-Ware model 7800, complete with its water pan, food pan and cover. In your correspondence, you state that this chafer set is sold to distributors who sell to restaurants and catering establishments.

The applicable subheading for the Dura-Ware model 7800 chafer set will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or equipment for making hot drinks or for cooking or heating food, of a type used in restaurants, hotels or similar locations. The rate of duty will be 0.8 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

Patrick J. Wholey at 212-466-5668.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division