CLA-2-73:OT:RR:NC:N4 410
Patrick Gill
Sandler, Travis & Rosenberg, P.A.
675 Third Avenue, Suite 1805-06 New York, NY 10017
RE: The tariff classification of gas grills from China
Dear Mr. Gill:
In your letter dated December 29, 2022, on behalf of NewAge Products Inc., you requested a tariff classification ruling. Detailed photographs of the subject grill were submitted for our review.
The merchandise you plan to import is two series of gas grills, the Platinum Series Grills and the Performance Series Grills, which operate on natural gas or propane. Each series can comprise a grill, a cart and a side burner on a smaller cart. The grills are primarily made of stainless steel and the carts are primarily made of aluminum or steel. The grills each consist of a hood with burners inside and control knobs in the front. The Platinum Series grills measure variously in width from 33 inches, 36 inches and 40 inches depending on models but with the same depth of 24.2 inches and height of 25.4 inches. The Platinum Series Grills weigh approximately from 155 lbs. to 180 lbs. Similarly, the Performance Series grills have the same width measurements as the Platinum Series, but measure 24 inches in depth and 23 inches in height. The Performance Series Grills weigh approximately from 130 lbs. to 180 lbs. The carts are equipped with wheels and doors, and feature a center area for the placement of the grill flanked by two wing sections. The cart configurations can be customized to customers preference utilizing different levels of appliances (Platinum vs. Performance) and design aesthetic of the carts. It is stated that all the components (grills, carts, side burners) are imported together in the same shipment and quantity but packed in different boxes. The components are assembled in two configurations, i.e., Small Configuration and Large Configuration. The Small Configuration measures 60.6 inches in width, 25.3 in depth and 47.2 inches in height. The Large Configuration (with the side burner and side burner cart) measures 83.6 inches in width, 25.3inches in depth and 49.5 inches in height. The weights for the assembled grills are varied depending on the series of grill and cart aesthetic in the configuration. For example, the Small Configuration with 33 inches Performance Grill and aluminum cart weighs 161 lbs. while the Small Configuration with 33 inches Platinum Grill and stainless steel cart weighs 235 lbs. On the contrary, the Large Configuration with 40 inches Performance Grill, side burner and aluminum cart weighs 247 lbs.; and the Large Configuration with 40 inches Platinum Grill, side burner and stainless steel cart weighs 354 lbs.
You proposed classification for the products under subheading 7321.11.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Other Appliances: For gas fuel or for both gas and other fuels: Portable: Other.”
We disagree. We found that, given their designs, overall dimensions and weights indicated above, the gas grills are not easily carried or conveyed by hand and not of the class or kind of articles normally considered as portable. See HQ 964803, HQ 967090, etc.
The applicable subheading for the gas grills will be 7321.11.6000, HTSUS, which provides for “Stoves, ranges . . . barbecues . . . 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: . . . Other: Other.” 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division