CLA-2-73:OT:RR:E:NC:1:102

Mr. Mark Reynolds
P & M Products LLC
6718 134th Court NE
Seattle, Washington 98052

RE: The tariff classification of an instant barbeque grill from China

Dear Mr. Reynolds:

In your letter dated February 24, 2009 you requested a tariff classification ruling. Descriptive literature and an illustration were submitted.

The item you plan to import is described as an instant barbeque grill. This disposable grill comes in two sizes and is meant for one-time use. It consists of an aluminum foil tray filled with charcoal briquettes along with two foldable steel legs and a steel mesh grate. Based on the information that you submitted, the steel provides the grill with its principal weight.

The applicable subheading for the disposable grill will be 7321.19.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other portable cooking appliances and plate warmers including appliances for solid fuel, of iron or steel. 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