CLA-2-85:RR:NC:N1:121 L87592

Ms. Maria Da Rocha
D & D Customhouse Brokerage Inc.
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of a grill from China

Dear Ms. Da Rocha:

In your letter dated October 6, 2005, you requested a tariff classification ruling on behalf of your client, Products of Tomorrow.

The merchandise is called the “Verti-Grill.” It features non-stick, coated, removable cooking plates. A special hinge between the plates accommodates food up to 51 mm (2 inches) in thickness. The plates’ angle adjusts from 0-60 degrees to remove excess oil. Soft touch switches control plate temperature and a timer switch sets cooking time up to 45 minutes. It also features an LCD display with backlight.

The applicable subheading for the Verti-Grill will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus and hairdryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes…other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, other. The 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. 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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division