H88837 H8 Ruling Active

The tariff classification of grilling kits from Taiwan

Issued March 6, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.7000

Headings: 7323

Product description

The merchandise is the Seafood Grilling Kit (item number 16863) and the All-American Grilling Kit (item number 16873). The seafood kit contains 1 xylon-coated steel grilling grid, 1 xylon-coated steel wire fish basket, 1 stainless steel lemon squeezer, 4 steel skewers, and nylon fish tongs. The All-American Grilling Kit contains 1 xylon-coated steel wire burger basket, 1 easy release fork, 1 hot dog fork, 1 stainless steel grater/slicer, 1 plastic burger patty press, and stainless steel tongs. Both forks have wooden handles.

CBP rationale

The applicable subheading for the Seafood Grilling Kit will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The applicable subheading for the All-American Grilling Kit will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sets of assorted articles.

Full text

NY H88837 March 6, 2002 CLA-2-73:RR:NC:N1:113 H88837 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Mary Van der Vieren Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of grilling kits from Taiwan Dear Ms. Van der Vieren: In your letter dated February 21, 2002, you requested a tariff classification ruling. The merchandise is the Seafood Grilling Kit (item number 16863) and the All-American Grilling Kit (item number 16873). The seafood kit contains 1 xylon-coated steel grilling grid, 1 xylon-coated steel wire fish basket, 1 stainless steel lemon squeezer, 4 steel skewers, and nylon fish tongs. The All-American Grilling Kit contains 1 xylon-coated steel wire burger basket, 1 easy release fork, 1 hot dog fork, 1 stainless steel grater/slicer, 1 plastic burger patty press, and stainless steel tongs. Both forks have wooden handles. The applicable subheading for the Seafood Grilling Kit will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the All-American Grilling Kit will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sets of assorted articles. The rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the tongs, 5.3 percent ad valorem under HTS 8215.99.5000, will be the highest and will therefore apply to the whole set. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →