CLA-2-71:OT:RR:NC:N4 462
Stacia Keegan
Rim Logistics
200 N. Gary Ave. Roselle, IL 60172
RE: The tariff classification of a Flat Pack Wood Burning Pizza Oven & Grill
Dear Ms. Keegan:
In your letter dated November 28, 2023, you requested a tariff classification ruling. Images and descriptive information were provided.
The item under consideration is a “Flat Pack Wood Burning Pizza Oven & Grill.” This oven/grill is made of powder-coated steel and features an internal cooking chamber made from cordierite. It also includes a built-in thermometer. This product is packaged in a flat pack and does not require tools for assembly due the groove and tongue design.
Legal Note 1 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part, subject to note 1 (a) to section VI and except as provided by note 3 to the chapter, that all articles consisting wholly or partly of natural or cultures pearls or of precious or semiprecious stones (natural, synthetic, or reconstructed) are to be classified in this chapter – see Explanatory Notes to heading 7117, HTSUS. As cordierite is listed as a semiprecious stone in the annex to heading 7103, HTSUS, and there are no exclusions preventing classification from said chapter, we are of the opinion that the pizza oven box, with internal cooking chamber made from cordierite, falls within the scope of articles classifiable within heading 7116, HTSUS.
The applicable subheading for the “Flat Pack Wood Burning Pizza Oven & Grill,” with an internal cooking chamber made from cordierite, will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division