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The tariff classification of a deep fryer from China.
Issued February 22, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H88729 (February 22, 2002)
Tariff classification
HTS codes: 7321.11.1060
Headings: 7321
Product description
The kit contains a propane-fueled cooking appliance, made of steel, used to deep fry whole turkey, steam seafood and prepare stew or chili in an outdoor domestic setting. The appliance is imported with: an aluminum pot with lid; an aluminum rack; an aluminum fry basket; an aluminum drain rack; a plastic marinade injector; a thermometer; a steel side shelf; and, an instruction book. For purposes of this ruling, we will assume that the principal weight of the item is steel. The entire kit weighs 36 pounds.
CBP rationale
The applicable subheading for this product will be 7321.11.1060, 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: cooking appliances and plate warmers, for gas fuel or for both gas an other fuels, portable, other.
Full text
NY H88729 February 22, 2002 CLA-2-73:RR:NC:N1:113 H88729 CATEGORY: Classification TARIFF NO.: 7321.11.1060 Mr. L. Gabriel Garcia Cabela's Inc. One Cabela Drive Sidney, Nebraska 69160 RE: The tariff classification of a deep fryer from China. Dear Mr. Garcia: In your letter dated February 13, 2002, you requested a ruling on tariff classification. The sample you provided is Cabela’s Ultimate Turkey Frying Kit, item # 51-4967. The kit contains a propane-fueled cooking appliance, made of steel, used to deep fry whole turkey, steam seafood and prepare stew or chili in an outdoor domestic setting. The appliance is imported with: an aluminum pot with lid; an aluminum rack; an aluminum fry basket; an aluminum drain rack; a plastic marinade injector; a thermometer; a steel side shelf; and, an instruction book. For purposes of this ruling, we will assume that the principal weight of the item is steel. The entire kit weighs 36 pounds. The applicable subheading for this product will be 7321.11.1060, 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: cooking appliances and plate warmers, for gas fuel or for both gas an other fuels, portable, other. The general rate of duty will be 5.7 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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