CLA-2-73:OT:RR:NC:N4:410
Ms. Jeannine Greener
Air Tiger Express (USA), Inc.
18343 8th Avenue South
Seattle, WA 98148
RE: The tariff classification of gas grills and steel tables from China
Dear Ms. Greener:
In your letter dated June 10, 2020, on behalf of Direct Global Sales, you requested a tariff classification ruling.
The subject merchandise is described as follows:
Item ECO-001 is a stainless-steel table. The table measures approximately 33.6" wide x 22.2" deep x 30" tall and is unassembled in the imported condition. It is designed to be used with the three gas grills in this ruling. The table will be imported for sale separately.
Item ECO-22001 (combo set) is a 4-burner gas grill. The grill measures approximately 16" deep x 22" wide and 9" tall and is designed for outdoor use. It has a unique ceramic infrared element using propane fuel. It features a clear ceramic glass cover and a cast-iron grate. The grill will be packed, shipped and sold as a set with the stainless-steel table item ECO-001. It is indicated that the cost of the grill is approximately three times more than that of the table. Item ECO-22001 (combo set) is considered to be a set for tariff purposes. The grill contributes the most important role in the set which is used for cooking. As such, the essential character of the set is imparted by the grill, General Rule of Interpretation (GRI) 3(b) noted.
Item ECO-22002 is a double size 4-burner gas grill. The grill measures approximately 23" deep x 23" wide x 9" tall. Other than the size, this grill is identical to the grill in item ECO-22001 in construction.
Item ECO-22003 is a smokeless 2-burner gas grill. The grill measures approximately 15" deep x 32" wide x 9" tall. It features two long infrared ceramic burners mounted horizontally across an open cavity with a cast-iron grate.
It is stated that the grills are primarily made of steel using propane gas fuel, designed and marketed as portable grills which could be carried in a bag (not included).
The applicable subheading for item ECO-001 will be 9403.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other.” The rate of duty will be free.
The applicable subheading for the Item ECO-22001 (combo set), Item ECO-22002 and Item ECO-22003, will be 7321.11.1060, 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 gas fuel or for both gas and other fuels: Portable: Other.” The general rate of duty will be 5.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7321.11.1060 and 9403.20.0050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 7321.11.1060 and 9403.20.0050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division