CLA-2-85:S:N:N1:113 873126
Mr. Steve Agnew
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: The tariff classification of smokers from Canada
Dear Mr. Agnew:
In your letter dated March 31, 1992, on behalf of Bradley Smoker, Inc.,
you requested a tariff classification ruling.
The merchandise is the Bradley Smoker. This device is designed to be
used by homeowners to cure meat or fish with smoke generated at very low
heat. Food is placed on a rack in the insulated chamber of the smoker.
Flavor Briquettes made of chips of hardwood are burned slowly by an electric
heating element in the integrated smoke generator. This produces clean smoke
for up to 15 hours without refueling. The smoker can also be used as a food
dehydrator.
The applicable subheading for the smoker will be 8516.60.4090,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other electrothermic appliances of a kind used for domestic
purposes...cooking stoves, ranges and ovens, other. The rate of duty will be
free.
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