United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G85255 - NY G85324 > NY G85307

Previous Ruling Next Ruling
NY G85307




December 15, 2000

CLA-2-73:RR:NC:N1:113 G85307

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.11.1060

Mr. John D. Padgett
McGuireWoods LLP
World Trade Center
101 West Main Street, Suite 9000
Norfolk, VA 23510

RE: The tariff classification of gas barbecues from China

Dear Mr. Padgett:

In your letter dated November 17, 2000, on behalf of Meco Corporation, received in this office on December 6, 2000, you requested a tariff classification ruling.

The merchandise is the Bonza Grill, a heavy-duty propane gas grill. Meco Corporation intends to import three models, the Bonza 2, the Bonza 3 and the Bonza 4. They are similar except for the size of the grills and the number of units contained in each model. The Bonza Grills are imported unassembled in three separate cartons in the same shipment. The body carton contains lava rocks, a metal basket, a grill cover, a wooden handle, a steel body and hood with regulator, a steel drip pan with insert and miscellaneous hardware parts.

The trolley carton contains the wood and associated metal parts of the wheeled trolley. The cast iron carton contains the cast iron burners and two cooking grids. After importation, Meco adds a steel cylinder tank containing LPG prior to sale.

GRI 2.(a) states:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

The applicable subheading for the grills will be 7321.11.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for gas fuel or for both gas and other fuels, portable, other. The rate of duty will be 5.7 percent ad valorem. The rate remains unchanged in the year 2001.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

Previous Ruling Next Ruling

See also: