CLA-2-73:OT:RR:NC:N1:113

Ms. Vicki Roye
Kuehne + Nagel
4985 Outland Center Drive
Memphis, TN 38118

RE: The tariff classification of an outdoor gas grill from China

Dear Ms. Roye:

In your letter dated July 12, 2011, on behalf of Viking Range Corporation, you requested a tariff classification ruling. Descriptive literature and a photograph of the subject grill were submitted for our review.

The item you plan to import is identified as the Emeril ™ Outdoor Gas Grill, model number EG300. The grill in question features heavy-duty steel construction, a cast-iron core, four burners that can reach 48,000 BTUs, 589 square inches of cooking surface, seven stainless flavor-generator plates, porcelain-coated cooking grates, an 150-square inch electroplated steel warming rack, locking wheels and casters, and two side-shelf prep areas with drink storage, dry storage and a foldout cutting board. The grill under consideration measures approximately 62 1/8 inches in width x 28 1/4 inches in depth x 47 1/4 inches in height. The net weight of the subject grill is approximately 165 pounds.

The applicable subheading for the Emeril ™ Outdoor Gas Grill, model number EG300, will be 7321.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cooking appliances and plate warmers for gas fuel or for both gas and other fuels, other than portable, other. The general 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 Ann Taub at (646) 733-3018.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division