CLA-2-73:OT:RR:E:NC:N1:102
Ms. Kembrough Williams
Char-Broil LLC
1442 Belfast Avenue
P.O. Box 1240
Columbus, GA 31904
RE: The tariff classification of a combination smoker, roaster and grill.
Dear Ms. Williams:
In your letter dated April 21, 2009 you requested a tariff classification ruling. A sales brochure and illustrations were submitted.
The article in question is described as a combination smoker, roaster and grill, item number 10101550. This smoker, roaster and grill measures approximately 36 x 18 x 24 inches and weighs 48 pounds. It is designed for outdoor use in the backyard or on a patio.
The product is comprised of a stainless steel smoking box where smoking pellets can be added to flavor meat while cooking and a wire basket with racks that can be lowered into the cooker in order to smoke or roast meat. In addition, there is also a stainless steel grate that allows meat to be grilled on top of the cooker. It uses infrared cooking technology and is fueled by liquid petroleum gas.
The applicable subheading for the combination smoker, roaster and grill will be 7321.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cooking appliances and plate warmers for gas fuel or for both gas and other fuels. The rate of duty is free.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division