CLA-2-73:OT:RR:NC:N1:121
Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
NY, NY 10022-4877
RE: The tariff classification of a stainless steel spit roaster from China
Dear Mr. Silverman:
In your letter dated July 19, 2012, you requested a tariff classification ruling on behalf of Charotis, LLC.
The merchandise under consideration is described as a “Charcoal Fired BBQ Pig Roaster, Rotisserie.” It is a charcoal fueled, stainless steel spit roaster measuring 59 inches long by 23 inches wide by 38 inches high. The roaster is designed primarily for roasting a whole pig, but is also suitable for roasting any type of meat weighing up to 80 pounds and is capable of grilling smaller food items, such as steaks, burgers and vegetables. It includes the stainless steel roaster, a 25 watt motor with bracket, two stainless steel forks, two stainless steel chicken forks, one stainless steel spine hook, one stainless steel crank, two stainless steel grills, wind shields, a charcoal tray, and instructions packed together in a cardboard carton. The motor, forks, spine hook and crank serve to rotate the pig while roasting.
The applicable subheading for the stainless steel charcoal roaster will be 7321.19.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cooking appliances and plate warmers including appliances for solid fuel, of iron or steel. 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division