CLA-2-85:OT:RR:NC:N1:102

Ms. Leslie Zoe Grillo
QVC
1200 Wilson Dr.
West Chester, PA 19382

RE: The tariff classification of an electric grill/griddle from China

Dear Ms. Grillo:

In your letter dated November 9, 2009 you requested a tariff classification ruling. Descriptive literature was submitted.

The item you plan to import is an electric grill/griddle. This reversible grill/griddle measures 15 inches X 11 inches and features non-stick coated cooking plates, an adjustable temperature control probe, cool-touch handles and a removable drip tray for easy clean up.

The applicable subheading for the electric grill/griddle 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 grill/griddle is also provided for in HTSUS heading 9902. HTSUS subheading 9902.23.45 by virtue of legislative action provides for a temporary reduction in the rate of duty for open-top electric grills designed for indoor use provided for in subheading 8516.60.60. Accordingly, the electric grill/griddle is entitled to beneficial treatment under HTSUS subheading 9902.23.45. 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