CLA-2-73:S:N:N1:113 838467

Mr. Arthur Mindle
U.S. Catalytic Corporation
870 Napa Valley Corporate Way, Suite K
Napa, California, 94558

RE: The tariff classification of table top gas grills from Taiwan.

Dear Mr. Mindle:

In your letter dated March 10, 1989 you requested a tariff classification ruling. The item is a table top gas grill which is fueled by low pressure L/P gas.

The applicable subheading for the table top gas grill will be 7321.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable cooking appliances which use gas fuels. The rate of duty will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport