CLA-2-84:RR:NC:MM:106 B84212
Mr. James H. Lowery
Vector Products, Inc.
3003 Greene Street
Hollywood, Fl 33020
RE: The tariff classification of a 12-Volt food warmer from China.
Dear Mr. Lowery:
In your letter dated April 4, 1997 you requested a tariff
classification ruling. You submitted two samples with your
request.
The article in question is a 12-Volt food warmer with
insulated heating coils. The heating coils are encased in
reinforced, insulated, mylar with a detachable, washable plastic
liner. The exterior is made of either nylon or textured vinyl.
The warmer is connected to an electric cord with a plug that fits
into any automobile, truck, boat or recreational vehicle 12-Volt
cigarette lighter. You state that the food storage unit is
designed to keep sandwiches, instant formula and other food items
warm.
The applicable subheading for the 12-Volt food warmer will be
8419.81.9080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other machinery, plant or equipment,
whether or not electrically heated, for the treatment of materials
by a process involving a change of temperature ... other than ...
of a kind used for domestic purposes: for making hot drinks or for
cooking or heating food. The rate of duty will be 1.6 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
Chief, Metals & Machinery Branch
National Commodity
Specialist Division