CLA-2-73:OT:RR:NC:N4:410
Mr. Tyler Potter
Flexport Customs LLC
760 Market Street
San Francisco, CA 94102
RE: The tariff classification of a pizza oven from China.
Dear Mr. Potter:
In your letter dated August 10, 2022, you requested a tariff classification ruling on behalf of your client, Halo Products Group, LLC. Product literature with images was provided in lieu of samples.
The gas grill is identified as Versa 16 outdoor portable pizza oven. It consists of a lower stand and a top lid, both constructed of cold rolled steel that is painted with high-heat tolerant paint. The stand incorporates two spaced feet constructed of a polypropylene and glass filled plastic. The lower stand and the top lid have maximum dimensions of approximately 17.4 inches in width x 21.6 inches in depth (excluding the front knob). The top lid has a height dimension of approximately 7 inches, while the lower stand has a height dimension of about 4.75 inches (excluding the feet). The fuel connection hose includes two separate coupling assemblies: a one-pound gas canister connector assembly, and a twenty-pound gas canister connector assembly, which enable the grill to use one-pound gas canister and twenty-pound gas tank. A stone plate (not precious or semi-precious) is included in the oven to hold the pizza. The net weight of the Versa 16 as shipped is approximately 44 pounds.
You state that the Versa 16 pizza oven is designed for and marketed as a portable oven. The pizza oven features a design that it can be carried by the indentations conveniently. The provided images also demonstrate that the pizza oven is being carried around by a person in one hand with a carry bag or carry strap set, which will be sold as accessories.
The applicable subheading for the Versa 16 outdoor portable pizza oven 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 articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on admissibility, please contact your assigned Customs Center of Excellence & Expertise office prior to importation of the goods.
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, including information on exclusions and their effective dates, 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 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