CLA-2-73:OT:RR:NC:N4:410
Mr. Ulice Payne Jr.
Addison-Clifton, LLC
13255 West Bluemound Rd., Suite 241
Brookfield, WI 53005
RE: The tariff classification of a portable outdoor grill from China
Dear Mr. Payne:
This is in response to your ruling request, dated February 10, 2021, filed on behalf of Johnson Outdoors Inc.
The merchandise is referred to as the SPRK Camp Grill, Model 2572202. Based on the pictures and information that you have provided, the item consists of a burner, a grill plate, a grease pan, a pan support assembly and a chassis. The grill plate is made of aluminum and the balance of listed components are primarily made of iron and steel.
The SPRK Camp Grill measures 16.6” wide x 11.5” deep x 4.6” high and weighs 8.6 lbs. It uses canister butane gas as fuel. It is stated that the SPRK Camp Grill is designed to be used in camping and other outdoors activities.
Although the aluminum plate is greater in weight and value, we believe that the iron and steel components/parts (the burner, grill plate, grease pan, pan support assembly and chassis) impart the essential character of the grill for greater in bulk, quantity and play essential roles in relation to use (burner) and structure, General Rules of Interpretation (GRIs) 3(b) noted.
The applicable subheading for the SPRK Camp Grill, Model 2572202, will be 7321.11.1060, 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 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, 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, 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