CLA-2-85:OT:RR:NC:N1:102

Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of an electric smokeless grill from China

Dear Ms. Trotta:

In your letter dated November 5, 2010 you requested a tariff classification ruling. Descriptive literature and a photograph were submitted.

The product you plan to import is an electric smokeless grill, model number CIG500. This open-top grill is intended for household use and features a 10 inch X 16 inch non-stick cooking surface, a digital thermostat for temperature control, cool touch handles and a removable drip tray.

The applicable subheading for the electric smokeless grill will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other ovens, cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters. The rate of duty will be 2.7 percent ad valorem.

With regard to the applicable rate of duty, the subject grill is also provided for in HTSUS heading 9902. HTSUS subheading 9902.23.45 by virtue of legislative action provides for a temporary reduction in the rate of duty for open-top electric grills designed for indoor use provided for in subheading 8516.60.60. Accordingly, the electric grill is entitled to beneficial treatment under HTSUS subheading 9902.23.45. The rate of duty is free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division