This ruling has been revoked and is no longer current.

Superseded by {W963318}.

804943 80 Ruling REVOKED

The tariff classification of a kamado barbecue pot from Japan.

Issued January 5, 1995 by U.S. Customs and Border Protection.

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80 804943 (January 5, 1995)

Tariff classification

HTS codes: 6912.00.4810

Headings: 6912

Product description

Based on your descriptive literature, it also possesses a grill as well as a fire box which will hold the mulch that will be ignited for cooking or smoking the items on the grill. You claim that this merchandise, being wholly of coarse-grained earthenware, should be properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware of coarse-grained earthenware, or of coarse-grained stoneware. It has been previously ruled that to be classified as coarse-grained earthenware, it must be shown that the clay used was not washed, ground, or otherwise beneficiated before production. Further, in order to be classified as articles of coarse-grained earthenware, it must be shown the clay was used just as taken from the ground. Upon examination, this office has determined that the subject kamado pot has been beneficiated before production, thereby precluding consideration of classification under subheading 6912.00.1000, HTS.

CBP rationale

The applicable subheading for the earthenware kamado barbecue pot, known as the "Imperial Kamado", will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic kitchenware.

Full text

NY 804943 January 5, 1995 CLA-2-69:S:N:N3:227 804943 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Chris Garcia Kuehne & Nagel, Inc. 8500 Parkline Blvd. Suite 114 Orlando, FL 32809 RE: The tariff classification of a kamado barbecue pot from Japan. Dear Mr. Garcia: In your letter received in this office on December 9, 1994, on behalf of your client, The Outdoor Gourmet DBA The Ultimate Cooker, you requested a tariff classification ruling. The sample submitted is the black damper top and grate for the earthenware pot, known as the "Imperial Kamado", which is used as a barbecue type utensil. Based on your descriptive literature, it also possesses a grill as well as a fire box which will hold the mulch that will be ignited for cooking or smoking the items on the grill. You claim that this merchandise, being wholly of coarse-grained earthenware, should be properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware of coarse-grained earthenware, or of coarse-grained stoneware. It has been previously ruled that to be classified as coarse-grained earthenware, it must be shown that the clay used was not washed, ground, or otherwise beneficiated before production. Further, in order to be classified as articles of coarse-grained earthenware, it must be shown the clay was used just as taken from the ground. Upon examination, this office has determined that the subject kamado pot has been beneficiated before production, thereby precluding consideration of classification under subheading 6912.00.1000, HTS. The applicable subheading for the earthenware kamado barbecue pot, known as the "Imperial Kamado", will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic kitchenware. The rate of duty will be 11.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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