CLA-2-85:OT:RR:NC:N1:102
Ms. Elizabeth A. Deaton
Argents Air Express
462B Wando Park Blvd.
Mt. Pleasant, South Carolina 29464
RE: The tariff classification of an indoor electric grill from China
Dear Ms. Deaton:
In your letter dated August 8, 2011 you requested a tariff classification ruling on behalf of your client, TCC Retail Marketing. Descriptive literature and an illustration were included with your submission.
The product under consideration is an indoor electric grill. The grill includes two fixed non-stick ribbed grill plates, a drip tray, a locking device and a floating hinged lid with release lever that allows it to be used in the open or closed position.
The applicable subheading for the indoor electric will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other ovens, cooking stoves, ranges, cooking plates, grillers and roasters. The rate of duty will be 2.7 percent ad valorem.
You also inquire as to whether the grill is entitled to beneficial duty treatment. With regard to the applicable rate of duty, the subject grill is also provided for in HTSUS heading 9902. HTSUS subheading 9902.23.42, by virtue of legislative action, provides for a temporary reduction in the rate of duty for dual-grid electric sandwich grillers, each with lock and floating upper lid provided for in subheading 8516.60.60, HTSUS. The subject grill meets the prerequisites of this tariff provision. Accordingly, the indoor electric grill is entitled to beneficial treatment under HTSUS subheading 9902.23.42. 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