The tariff classification of a terracotta grill from China.
Issued April 3, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6914.90.8000
Headings: 6914
GRI rules applied: GRI 3
Product description
The product under consideration is a Terracotta Grill, Item Number A050AA01448. By weight, the product material consists of 90% terracotta (frame/base) and 10% stainless steel (grill). It measures 17.25” in diameter by 8.25” in height. The subject terracotta grill is composed of different components and is considered a composite good. Regarding the essential character of the terracotta grill, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the case of the subject merchandise, the ceramic (terracotta) portion imparts the essential character to the good.
CBP rationale
The applicable subheading for the Terracotta Grill, Item Number A050AA01448, will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic articles: Other: Other.
Full text
N025431 April 3, 2008 CLA-2-69:OT:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 6914.90.8000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a terracotta grill from China. Dear Mr. Crago: In your letter dated March 27, 2008, you requested a tariff classification ruling. The product under consideration is a Terracotta Grill, Item Number A050AA01448. By weight, the product material consists of 90% terracotta (frame/base) and 10% stainless steel (grill). It measures 17.25” in diameter by 8.25” in height. The subject terracotta grill is composed of different components and is considered a composite good. Regarding the essential character of the terracotta grill, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the case of the subject merchandise, the ceramic (terracotta) portion imparts the essential character to the good. The applicable subheading for the Terracotta Grill, Item Number A050AA01448, will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic articles: Other: Other.” The rate of duty will be 5.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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