Kitchenware classification for chaffing dishes upheld over non-electric domestic appliance heading.

Chaffing dishes cleared by the assessee were held to fall under Heading 73.23 as articles of kitchen and kitchenware, not under Heading 73.21 as non-electric domestic appliances. Heading 73.21 applies to appliances designed for space heating, cooking or boiling, using fuel other than electricity and normally used in households or camping. The item here was used to keep cooked food warm before serving, with heat applied only to maintain hot water in the lower container, and it was mainly used in hotels and restaurants. The product had also been assessed under Heading 73.23 in other entry assessments, reinforcing classification as kitchenware.

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Issues: Whether chaffing dishes manufactured and cleared by the assessee were classifiable under Heading 73.23 as articles of kitchen and kitchenware, or under Heading 73.21 as non-electric domestic appliances.

Analysis: Heading 73.23 covers table, kitchen or other household articles of iron or steel, while Heading 73.21 covers stoves, cookers, plate warmers and similar non-electric domestic appliances. The HSN notes to Heading 73.21 require the appliance to be designed for production and utilisation of heat for space heating, cooking or boiling, to use fuel other than electricity, and to be normally used in the household or for camping. The item in question was found to be used for keeping cooked food warm before serving, with heat applied only to keep water hot in the lower container so that the food remains warm. It was not designed for space heating, cooking or boiling in the sense required by Heading 73.21, and it was mainly used in hotels and restaurants. The same product had also been assessed under Heading 73.23 in bill of entry assessments and had been classified as kitchenware in other instances.

Conclusion: The product was correctly classifiable under Heading 73.23 as an article of kitchen and kitchenware, and not under Heading 73.21.

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