CLA-2-71:OT:RR:NC:N4:433
Corie J. Koropatnicki
LCB, Account Manager
GHY USA, Inc.
572 S. Fifth Street
Pembina, ND 58271
RE: The tariff classification of a pizza oven box from China.
Dear Ms. Koropatnicki:
In your letter dated September 16, 2013, on behalf of Asian Design Sourcing, you requested a tariff classification ruling. Descriptive and illustrative literature was provided.
The item is described as the BlackStone Pizza Oven Box. The item has a cordierite cooking chamber consisting of a 12mm thick base stone and 10mm thick top and wall stones, with an interior chamber of 15” W x 15.25” D x 3” H, of which, the actual cooking surface is 15” W x 13.75” D. The cooking chamber is encased in a porcelain enameled .7mm thick steel housing. BakerStone’s pizza oven box is a fully portable device that simply sits on any backyard grill. Nothing to fuel, plug in or attach. Simply place on your grill, set the burners to HI, and preheat for around 20-minutes. Once the needle reaches the desired temperature you’re ready to bake. This item has an easy to read gauge with icons for normal versus high-heat baking.
Legal Note 1 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part, subject to note 1 (a) to section VI and except as provided by note 3 to the chapter, that all articles consisting wholly or partly of natural or cultures pearls or of precious or semiprecious stones (natural, synthetic or reconstructed) are to be classified in this chapter – see Explanatory Notes to heading 7117, HTSUS. As cordierite is listed as a semiprecious stone in the annex to heading 7103, HTSUS, and there are no exclusions preventing classification from said chapter, we are of the opinion that the pizza oven box, with internal cooking chamber made from cordierite, falls within the scope of articles classifiable within heading 7116, HTSUS.
The applicable subheading for the BlackStone Pizza Oven Box, with an internal cooking chamber made from cordierite, will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% ad valorem.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division