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The tariff classification of BBQ accessories from Taiwan.
Issued April 30, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J83808 (April 30, 2003)
Tariff classification
HTS codes: 7323.94.0026
Headings: 7323
Product description
Both of these items appear to be made of enameled steel.
CBP rationale
The applicable subheading for this product will be 7323.94.0026, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, of iron or steel enameled, cooking and kitchen ware of steel, other, cooking ware, other.
Full text
NY J83808 April 30, 2003 CLA-2-73:RR:NC:N1:113 J83808 CATEGORY: Classification TARIFF NO.: 7323.94.0026 Mr. Bill Julich Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of BBQ accessories from Taiwan. Dear Mr. Julich: In your letter dated April 21, 2003, you requested a ruling on behalf of Mr. Bar-B-Q on tariff classification. The samples you provided are a 1-1/2 quart bean pot and a 12- by 10- by 1-inch BBQ grill topper. Both of these items appear to be made of enameled steel. The applicable subheading for this product will be 7323.94.0026, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, of iron or steel enameled, cooking and kitchen ware of steel, other, cooking ware, other. The general rate of duty will be 2.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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
More rulings on the same tariff codes
The tariff classification of an enameled carbon steel stovetop cooking pot from China
Eligibility of certain entries for duty-free treatment under the GSP; wholly obtained and produced; 35% value-content requirement;
The tariff classification of frying pans from China
The tariff classification of stainless steel cookware from China.
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