The tariff classification of an electric meat smoker from China.

NY L80917 December 2, 2004 CLA-2-85:RR:NC:N1:113 L80917 CATEGORY: Classification TARIFF NO.: 8516.60.4070 Mr. John Santoemma Phoenix International Business Logistics, Inc. Port Elizabeth 1201 Corbin Street Elizabeth, NJ 07201 RE: The tariff classification of an electric meat smoker from China. Dear Mr. Santoemma: In your letter dated November 15, 2004, you requested a ruling on behalf of HMS Group on tariff classification. The sample you provided is an electric meat smoker made of metal. The appliance weighs 5.4kg. The Anuka Meat Smoker uses a 500W heating element to cook and smoke food. The unit consists of an element burner with a base for wood chips, a grill to hold the food and a lid. The subheading you suggested in your letter does not exist. The applicable subheading for this product will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTS), which provides for cooking stoves, ranges and ovens, other, portable. The general 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.). 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