The tariff classification of a portable grill, charcoal, and a charcoal grill support frame from Canada.
Issued November 17, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4402.00.0000, 7321.13.0040, 7326.90.9090
Product description
The portable grill consists of a 12" x 10" iron or steel grate fitted to a 2" deep aluminum foil pan filled with charcoal. An igniting stick is packaged with the product. The second sample is a box of wood charcoal (approximately 14 ounces) packaged with an igniting stick. The third sample is a metal support frame for use with the portable grill.
CBP rationale
The applicable subheading for the portable grill will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, and other nonelectric cooking appliances. The applicable subheading for the box of charcoal will be 4402.00.0000, HTS, which provides for wood charcoal at a free rate of duty. The applicable subheading for the base metal grill support frame will be 7326.90.9090, HTS, which provides for other articles of iron or steel.
Full text
NY 847046 NOVEMBER 17, 1989 CLA-2-73:S:N:N1:113 847046 CATEGORY: Classification TARIFF NO.: 4402.00.0000; 7321.13.0040; 7326.90.9090 Mr. G.S.Ward A.N. Deringer, Inc. R.D. # 1-Box W-432 Alexandria Bay, New York 13607-9798 RE: The tariff classification of a portable grill, charcoal, and a charcoal grill support frame from Canada. Dear Mr. Ward: In your letter dated November 6, 1989, on behalf of Teknor Export Import Corporation, of Quebec, Canada, you requested a tariff classification ruling. Samples of each of the three items inquired about were provided by you with your letter. The portable grill consists of a 12" x 10" iron or steel grate fitted to a 2" deep aluminum foil pan filled with charcoal. An igniting stick is packaged with the product. The second sample is a box of wood charcoal (approximately 14 ounces) packaged with an igniting stick. The third sample is a metal support frame for use with the portable grill. The applicable subheading for the portable grill will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, and other nonelectric cooking appliances. The duty rate will be 4.2 percent ad valorem. The applicable subheading for the box of charcoal will be 4402.00.0000, HTS, which provides for wood charcoal at a free rate of duty. The applicable subheading for the base metal grill support frame will be 7326.90.9090, HTS, which provides for other articles of iron or steel. The duty rate will be 5.7 percent ad valorem. Goods classifiable under subheading 7321.13.0040 and 7326.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent rate of duty and a 5.1 percent rate of duty respectively under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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