CATEGORY: Classification s164

N261284

February 24, 2015

CLA-2-85:OT:RR:NC:N4:110

CATEGORY: Classification

TARIFF NO.: 8516.79.0000

Ms. Petra Richardson 166 W. Broadway St, Apt. 300 Winona, MN 55987

RE: The tariff classification of an electric gravy warmer from China

Dear Ms. Richardson:

In your letter dated January 29, 2015, on behalf of HUP Vertriebs GmbH, you requested a tariff classification ruling.

The product under consideration is identified as an electric gravy, sauce, syrup warmer. The product consists of an electric warming base and a detachable nonelectric porcelain gravy boat. The base is powered by a detachable electric power cord for table-top serving. The product is intended for keeping its content warm.

The applicable subheading for the electric gravy, sauce, syrup warmer will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem.

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 Hope Abada at [email protected]. 2

Sincerely,

Gwenn Klein Kirschner Director National Commodity Specialist Division