CLA-2-73:OT:RR:NC:N1:102
Ms. Tina Harrison
The Brinkmann Corp.
4215 McEwen Rd.
Dallas, TX 75244
RE: The tariff classification of a pig roaster from China
Dear Ms. Harrison:
In your letter received December 15, 2010 you requested a tariff classification ruling. Descriptive literature and photographs were submitted.
The product you plan to import is a pig roaster. The roaster is comprised of a rectangular shaped plywood roasting box lined with aluminized steel sheet that sits on top of two wheels, a large charcoal pan and grate made of aluminized steel, wire roasting racks and a temperature gauge. It is similar to an outdoor barbeque grill fueled by charcoal. However, unlike a conventional charcoal grill, the charcoal is placed on top of the grate/pan which covers the roasting box. The burning charcoal briquettes heat the box below which contains the pig producing a roasting effect.
The applicable subheading for the pig roaster will be 7321.19.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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