CLA-2-85:OT:RR:NC:N1:102
Ms. Leslie Zoe Cholula
QVC
1200 Wilson Drive
West Chester, PA 19382
RE: The tariff classification of an electric grill from China
Dear Ms. Cholula:
In your letter dated March 2, 2011 you requested a tariff classification ruling. Descriptive literature and a user’s manual were included with your submission.
The product you plan to import is the George Foreman® GR0160PQ 10-Burger Jumbo Grill. This indoor electric grill features a 160 square inch grilling surface, two fixed non-stick ribbed aluminum grill plates, a preheat indicator light, an extended handle, a removable drip tray and a floating hinge to grill meat evenly. Electric grills are provided for in subheading 8516.60.6000, Harmonized Tariff Schedule of the United States (HTSUS).
You inquire as to whether the subject grill is entitled to beneficial duty treatment under subheading 9902.23.42, HTSUS, which provides for dual-grid electric sandwich grillers, each with lock and floating upper lid provided for in subheading 8516.60.60, HTSUS, or in the alternative under subheading 9902.23.45, HTSUS, which provides for open-top grills designed for indoor use provided for in subheading 8516.60.60, HTSUS.
With regard to HTSUS subheading 9902.23.42, based on the information made available, we find that the subject item is not a sandwich griller. This product is being marketed as a
jumbo-sized family grill that is designed to grill foods and vegetables and not to make sandwiches. In addition, the grill does not meet the prerequisites of subheading 9902.23.42, HTSUS. It includes two fixed grill plates and a floating hinge; however, the grill does not contain a locking device. The grill also does not meet the requirements of subheading 9902.23.45, HTSUS, as an open-top indoor electric grill. Food is placed on the bottom grill plate and the lid is closed in order to cook the food and distribute the heat evenly. As such, the grill is not entitled to beneficial duty treatment under HTSUS heading 9902.
The applicable subheading for the electric grill will be 8516.60.6000, 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.
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