The tariff classification of smokers from Canada

NY 873126 April 16, 1992 CLA-2-85:S:N:N1:113 873126 CATEGORY: Classification TARIFF NO.: 8516.60.4090 Mr. Steve Agnew Border Brokerage Company P.O. Box B Blaine, WA 98230 RE: The tariff classification of smokers from Canada Dear Mr. Agnew: In your letter dated March 31, 1992, on behalf of Bradley Smoker, Inc., you requested a tariff classification ruling. The merchandise is the Bradley Smoker. This device is designed to be used by homeowners to cure meat or fish with smoke generated at very low heat. Food is placed on a rack in the insulated chamber of the smoker. Flavor Briquettes made of chips of hardwood are burned slowly by an electric heating element in the integrated smoke generator. This produces clean smoke for up to 15 hours without refueling. The smoker can also be used as a food dehydrator. The applicable subheading for the smoker will be 8516.60.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes...cooking stoves, ranges and ovens, other. The rate of duty will be free. 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