CLA-2-39:RR:NC:SP:221 J88114
Mr. Alan Kincaid
Palapina Inc.
561 Airport South Parkway, Suite 100
Atlanta, GA 30349
RE: The tariff classification of a grill handle from China.
Dear Mr. Kincaid:
In your letter dated August 15, 2003, on behalf of Char-Broil, Inc., you requested a tariff classification ruling.
A sample was provided with your letter. The grill handle is composed primarily of plastic. The handle contains a light that can be used to illuminate the grill. However, this product serves primarily as a handle for a grill. You suggest classification in heading 7321.90.6090, a provision which provides for parts of such grills. However, this heading encompasses such parts only when they are composed of iron or steel. The handle is composed primarily of plastic.
The applicable subheading for the grill handle with the light will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division