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The tariff classification of a combination stove and sink from Germany
Issued February 3, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D87000 (February 3, 1999)
Tariff classification
HTS codes: 7321.11.3000
Headings: 7321
Product description
The merchandise is a combination stove and sink. The item is designed to be used in small kitchens such as those found in recreational vehicles. It is made essentially of stainless steel. On the left side is a 3-burner gas stove top. On the right side is a sink with a faucet. The center is a small work/drain area with a plug. In the opinion of this office, the stove provides the essential character of the article.
CBP rationale
The applicable subheading for the combination sink/stove will be 7321.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers .
Full text
NY D87000 February 3, 1999 CLA-2-73:RR:NC:N1:113 D87000 CATEGORY: Classification TARIFF NO.: 7321.11.3000 Ms. Audrey Szatkowski Schenker International, Inc. 123 Silver Court Bensenville, IL 60106 RE: The tariff classification of a combination stove and sink from Germany Dear Ms. Szatkowski: In your letter dated January 7, 1999, on behalf of Domestic Corporation, you requested a tariff classification ruling. The merchandise is a combination stove and sink. The item is designed to be used in small kitchens such as those found in recreational vehicles. It is made essentially of stainless steel. On the left side is a 3-burner gas stove top. On the right side is a sink with a faucet. The center is a small work/drain area with a plug. In the opinion of this office, the stove provides the essential character of the article. The applicable subheading for the combination sink/stove will be 7321.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers . . . barbecues, braziers, gas rings, plate warmers and similar non-electric domestic appliances, of iron or steel, cooking appliances and plate warmers, for gas fuel or for both gas fuel and other fuels, other, stoves or ranges. The rate of duty will be free. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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