CLA-2-73:OT:RR:NC:N 4 410
Stephen Dunn
FireDisc, Inc.
25145 Star Lane, #1103 Katy, TX 77494
RE: The tariff classification of a steel cooker from China
Dear Mr. Dunn:
In your letter dated September 26, 2024, you requested a tariff classification ruling. Detailed photographs of the subject cooker were submitted for our review.
The merchandise you plan to import is identified as the FireDisc Cooker, The Original Firedisc 380.
Based on the information in your submission and the product websites, the FireDisc Cooker consists of a collapsible stand with a disc bowl (pan) atop, and a burner assembly. Constructed of heavy duty 100% ultra-high Q235 carbon steel, the FireDisc Cooker measures 36 inches in height and weighs 46 lbs. The disc bowl measures 22 inches in diameter (28 inches with handles) with a 2.5 inches-tall rim. It operates on propane.
The applicable subheading for the FireDisc Cooker will be 7321.11.6000, Harmonized Tariff Schedule of the United States (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/.
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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division