CLA-2-73:OT:RR:E:NC:N1:102

Ms. Jeanne M. Sanderson
John S. James Co.
2718 John Deere Dr.
Knoxville, TN 37917

RE: The tariff classification of cooking grids and warming racks from China

Dear Ms. Anderson:

In your letter dated August 21, 2009 you requested a tariff classification ruling on behalf of your client, Meco Corp. Descriptive information and illustrations were submitted.

The items you plan to import are cooking grids and warming racks that are used as replacement parts for barbeque grills. You indicate that after importation the cooking grids are incorporated and repackaged with pre-assembled barbeque grills and then sold to retail stores.

The first cooking grid, item number 03.5023.00, is made of porcelain-coated cast iron and measures 12.81 inches long by 19.12 inches wide. The second grid, item number 03.6255.00, is made of porcelain-coated steel wire. The dimensions of this grid are 18 inches long by 14 inches wide. The third grid, item 03.7000.00, is made of chrome plated steel wire. The grid dimensions are 19 inches long by 18.5 inches wide.

The first warming rack, item number 03.5031.00, is made of chrome plated steel wire and measures 27 inches long by 8.5 inches wide. The other warming rack, item number 03.6027.01, is made of porcelain-coated steel wire. The dimensions of this rack are 28.6 inches long by 9.5 inches wide.

The applicable subheading for the cooking grids and the warming racks will be 7321.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, parts, other, other. 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