CLA-2-73:RR:NC:N1:113 K85319
Mr. Wheijen Lee
Clear Freight, Inc.
880 Apollo Street, Suite 101
El Segundo, CA 90245
RE: The tariff classification of barbecue grill accessories from China
Dear Mr. Lee:
In your letter dated April 15, 2004, on behalf of Weber Stephen Products Company, you requested a tariff classification ruling.
The samples you submitted are a grill pan, a vegetable basket, and a set of four skewers. All items are made of stainless steel and will be used to cook on barbecue grills. Item number 32903 is a grill pan measuring approximately 14 inches in length and 11 inches in width. The pan has curved handles and a .75-inch lip. Item number 32902 is an 8-inch square vegetable basket with 2-inch high tapered sides and curved handles. The bodies of both the pan and basket are perforated throughout with vertical and horizontal slots for drainage purposes. The articles are not made to fit into the barbecue as parts, but sit on the grill as cookware. The last item, number 32907, is a set of 4 stainless steel skewers measuring about 14 inches in length.
The applicable subheading for the pan, basket, and skewers will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, cooking ware, other. The rate of duty will be 2 percent ad valorem.
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