CLA-2-73:OT:RR:NC:N4:410
Ms. Kim E. Parker
Near North Customs Brokers
20 Elliott Avenue
Barrie N/A L4N 4V7
Canada
RE: The tariff classification of a Charcoal Grill and Water Smoker from China
Dear Ms. Parker:
In your letter received by this office on August 27, 2018, on behalf of your client Wolf Steel Ltd., you requested a tariff classification ruling.
The product under consideration is the Apollo 300 Charcoal Grill and Water Smoker, Part Number AS300K. Part Number AS300K is a non-electric charcoal fueled smoker made of a heavy gauge porcelain enameled steel, measuring 19 ¼ cm wide by 19 ½ cm deep by 47 ¼ high. This three-in-one grill can change from a stand-alone charcoal grill, to a wet smoker, or a dry smoker. The heavy gauge porcelain enameled body circulates smoke around the food. The sliding vents at the top and bottom of the grill controls the burn rate and the temperature of the charcoal. The temperature eyelets at each level further monitors the temperature. The grill’s doors designed for easy access to check on the food, the smoke levels and for adding charcoal or wood chips. At the bottom of the grill, there is a bowl with a steel basket for the charcoal with three adjustable air intakes. Two rings are added to the top of the base to raise the lid, insert a water bowl and a second grate. The product weighs approximately 30 lbs. (13.6 kg) and it is designed for household outdoor use.
The applicable subheading for the Apollo 300 Charcoal Grill and Water Smoker, Part Number AS300K, will be 7321.19.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other. The rate of duty will be 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 https://hts.usitc.gov/current.
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 Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division