CLA-2-73:OT:RR:NC:N4:410
Ms. Autumn Oliver
Lifetime Products
PO Box 160010
Clearfield, UT 84016
RE: The tariff classification of a gas grill and pellet smoker combination from China
Dear Ms. Oliver:
In your letter dated December 5, 2019, you requested a tariff classification ruling.
The subject merchandise is referred to as the Lifetime Propane Grill and Pellet Smoker. The item is a combination of a gas grill and wood pellet smoker, which consists of a lid, burners, a crate, and a stand that are primarily made of iron and steel. It uses either gas (liquid propane) or wood pellets as fuel and is designed for outdoor use in the backyard or on a patio, and weighs 215 pounds.
The applicable subheading for the Lifetime Propane Grill and Pellet Smoker will be 7321.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cooking appliances and plate warmers for gas fuel or for both gas and other fuels. The rate of duty is free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7321.11.6000, 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 subheading 7321.11.6000, 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