C84424 C8 Ruling Active

The tariff classification of a barbecue grill basket from Taiwan

Issued March 4, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.7000

Headings: 7323

Product description

The merchandise is a barbecue grill basket (item 980355). The item is used to grill steaks, hamburgers, chicken, fish or vegetables over an open fire or on top of a grill. It measures 12 inches by 9 3/4 inches by 2 inches. It has a 20-inch wood and steel handle and a hinged lid.

CBP rationale

The applicable subheading for the grilling basket will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, cookingware.

Full text

NY C84424 March 4, 1998 CLA-2-73:RR:NC:MM:113 C84424 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a barbecue grill basket from Taiwan Dear Ms. Aldinger: In your letter dated January 15, 1998, you requested a tariff classification ruling. The merchandise is a barbecue grill basket (item 980355). The item is used to grill steaks, hamburgers, chicken, fish or vegetables over an open fire or on top of a grill. It measures 12 inches by 9 3/4 inches by 2 inches. It has a 20-inch wood and steel handle and a hinged lid. The applicable subheading for the grilling basket will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem. 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, Robert B. Swierupski Director National Commodity Specialist Division

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