CLA-2-73:RR:NC:N1:113 J86249

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a barbecue grill from China.

Dear Ms. Holtan:

In your letter dated June 20, 2003, you requested a ruling on tariff classification.

The merchandise is the Virco 720-0011 Series Gas Barbecue. It is made of stainless steel and weighs 350 pounds. It has a cooking surface of 896 square inches, five burners and a heavy-duty rotisserie.

The applicable subheading for this product will be 7321.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers … barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances: cooking appliances and plate warmers: for gas fuel or for both gas and other fuels: other: other. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division