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F81267 F8 Ruling Active

The tariff classification of grills and smokers from Taiwan

Issued January 18, 2000 by U.S. Customs and Border Protection.

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F8 F81267 (January 18, 2000)

Tariff classification

HTS codes: 7321.13.0040

Headings: 7321

Product description

The merchandise consists of four types of portable, outdoor, charcoal grills and smokers. The first grill is the Grate Start Kettle Wagon Grill (item number W-50-A-2265), a floor standing model measuring 45 inches in length, 27.5 inches in width, and 45 inches in height. It features a wooden handle and two wheels for ease of transport. The grill also has a bottom steel shelf and a side wooden cutting board and wire storage rack. The next grill is the Grill To Go Barbecue (item number W-50-A-2039), a tabletop style that includes 2 cooking utensils. It measures 10 inches by 17 inches. The third grill is the Tabletop Charcoal Grill (item number W-50-A-2065). It is 14 inches in diameter, 17 inches in height and features an ash catcher. The last item is the Portable Tabletop Square Smoker (W-50-A-2199). It measures approximately 14 inches square.

CBP rationale

The applicable subheading for the grills and smoker will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other.

Full text

NY F81267 January 18, 2000 CLA-2-73:RR:NC:N1:113 F81267 CATEGORY: Classification TARIFF NO.: 7321.13.0040 Mr. Orlando Rodriguez Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-08839 RE: The tariff classification of grills and smokers from Taiwan Dear Mr. Rodriguez: In your letter dated January 3, 2000, you requested a tariff classification ruling. The merchandise consists of four types of portable, outdoor, charcoal grills and smokers. The first grill is the Grate Start Kettle Wagon Grill (item number W-50-A-2265), a floor standing model measuring 45 inches in length, 27.5 inches in width, and 45 inches in height. It features a wooden handle and two wheels for ease of transport. The grill also has a bottom steel shelf and a side wooden cutting board and wire storage rack. The next grill is the Grill To Go Barbecue (item number W-50-A-2039), a tabletop style that includes 2 cooking utensils. It measures 10 inches by 17 inches. The third grill is the Tabletop Charcoal Grill (item number W-50-A-2065). It is 14 inches in diameter, 17 inches in height and features an ash catcher. The last item is the Portable Tabletop Square Smoker (W-50-A-2199). It measures approximately 14 inches square. The applicable subheading for the grills and smoker will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other. 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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