CLA-2-85:OT:RR:NC:1:102
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of a Panini Grill from China
Dear Mr. Crago:
In your letter dated October 15, 2008 you requested a tariff classification ruling.
The item in question is described as a Panini Maker/Health Grill, item number A014AA00012, and is designed for grilling healthy Panini sandwiches. The grill is made of brushed stainless steel with a non-stick upper and lower coated grill plate and has a removable oil tray. It has a handle, power indicator and a locking latch. A sample and descriptive literature were submitted and will be returned as you requested.
The applicable subheading for the Panini Grill will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters. The rate of duty will be 2.7 percent ad valorem.
With regard to the applicable rate of duty, the subject Panini grills are also provided for in HTSUS heading 9902. HTSUS subheading 9902.23.42 by virtue of legislative action provides for a temporary reduction in the rate of duty for dual-grid electric sandwich grillers, each with lock and floating upper lid provided for in subheading 8516.60, HTSUS. The subject grillers meet the prerequisites of this tariff provision. Accordingly, the subject Panini grills are entitled to beneficial treatment under HTSUS subheading 9902.23.42. 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