CLA-2-39:RR:NC:SP:221 M87069

Mr. Michael J. Shea
Hellmann Worldwide Logistics, Inc.
635 Airport South Parkway, Suite 200
Atlanta, GA 30349

RE: The tariff classification of vinyl grill covers from China.

Dear Mr. Shea:

In your letter dated September 26, 2006, on behalf of your client Charbroil International, LLC, you requested a tariff classification ruling.

You have submitted a sample swatch of the vinyl grill covers that will be imported by Charbroil. The covers are identified as indicated below:

Grill2go vinyl grill cover, model number 4187018 68” vinyl grill cover, model number 2184940 Sears 68” vinyl grill cover, model number 2584940 American Sales 68” vinyl grill cover, model number 2784940 53” vinyl grill cover, model number 2184941

The grill covers are made of unbacked, unsupported vinyl sheeting. They are used to protect outdoor grills from the elements, including rain, snow and sunlight.

The applicable subheading for the vinyl grill covers will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent ad valorem.

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

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005, The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly, based on that recommendation, it is anticipated that your merchandise will be classified in subheading 3924.90.5600 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division