The tariff classification of smoker boxes from China
Issued August 14, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.91.5000
Headings: 7323
Product description
The tariff classification of smoker boxes from China
CBP rationale
The applicable subheading for the smoker box will be 7323.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, of cast iron, other .
Full text
NY A86157 August 14, 1996 CLA-2-73:RR:NC:GI:113 A86157 CATEGORY: Classification TARIFF NO.: 7323.91.5000 Ms. Crystal L. Osborne Alfred H. Marzolf, Inc. 157 Yesler Way, Suite 605 Seattle, WA 96104 RE: The tariff classification of smoker boxes from China Dear Ms. Osborne: In your letter dated July 30, 1996, on behalf of Sunbeam Leisure Products, you requested a tariff classification ruling. The merchandise is the Sunbeam Smoker Box. The box is made of cast iron, measuring 7 3/4 inches by 4 3/4 inches by 1 3/4 inches. In use, the box is filled with wood chips and placed on the briquette rack of a charcoal or gas barbecue. The smoldering of the wood chips gives the food a wood-smoked flavor. The item per se is not a cooking device, nor is it necessary to the operation of the barbecue. The applicable subheading for the smoker box will be 7323.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, of cast iron, other . The rate of duty will be 5.3 percent ad valorem. We note that the retail box for the item is not legally marked with the country of origin. The box has the United States address of the retailer on the bottom of the box with the words "Manufactured in China"in close juxtaposition, but considerably smaller size. Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. 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 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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