CLA-2-73:RR:NC:N1:113 H88686

Mr. Brian Bono
Panalpina
561 Airport South Parkway, Suite 100
Atlanta, GA 30349

RE: The tariff classification of a deep fryer from China.

Dear Mr. Bono:

In your letter dated February 13, 2002, you requested a ruling on tariff classification.

The merchandise is a propane-fueled cooking appliance, made of steel, used to deep fry whole turkey. The picture you provided shows a burner on a metal stand with a gas hose and regulator.

The applicable subheading for this product will be 7321.11.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers … barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances: cooking appliances and plate warmers, for gas fuel or for both gas an other fuels, portable, other. The general rate of duty will be 5.7 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division