CLA-2-73:OT:RR:NC:N1:113
Ms. Laura DeSimone
Compliance Manager
Steelite International USA Inc.
154 Keystone Drive
New Castle, PA 16105
RE: The tariff classification of chafing dishes from China
Dear Ms. DeSimone:
In your letter dated January 6, 2012, you requested a tariff classification ruling.
The items concerned are four chafing dishes. The first item is a round 5 quart, stainless steel chafing dish with a roll top lid (5370S400). It measures approximately 20 inches in diameter and approximately 18 inches in height. It rests upon a stand. The stand contains a space to hold a sterno candle which is used to heat the unit. The second item is a rectangular 8 quart, stainless steel chafing dish with a roll top lid (5370S401). It measures approximately 26 inches in length and approximately 17 ¾ inches in diameter and approximately 16 ¾ inches in height. It rests upon a stand and contains two spaces to hold two sterno candles which are used to heat the unit.
The third item is a 10 liter, stainless steel oblong roll top soup station (CD-082). It measures approximately 64.2 centimeters long and approximately 47 centimeters in diameter and approximately 42 centimeters in height. It rests upon a straight leg stand. The stand contains two spaces to hold two sterno candles. The fourth item is a 5 liter, stainless steel round roll top soup station (CD-088). It measures approximately 48.5 centimeters long and approximately 53 centimeters in diameter and approximately 45 centimeters in height. It rests upon a straight leg stand. The stand contains a space to hold a sterno candle.
You indicate that the chafing dishes will be used for heating various types of food, vegetables, and soups, etc. It is also stated that the chafing dishes will be used in a buffet and catering setting and are used by restaurant, hotel, resort and similar type industry.
You suggested that the chafing dishes are classifiable in subheading 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), however the National Import Specialist (NIS) who handles heading 8419, HTSUS, stated that “the item under consideration is a chafing dish used to keep food warm by use of sterno, or other solid fuel. This item is not mechanical and would therefore not be classified in 8419.81.9040, which provides for, “Machinery…for the treatment of materials by a process involving a change in temperature…”.
The applicable subheading for the chafing dishes will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other, including appliances for solid fuel, other. The rate of duty will be 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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division