CLA-2-63:OT:RR:NC:N3:351
Ms. Jennifer Alvarado
Lifetime Products Inc.
Freeport Center Bldg. D-12
Clearfield, UT 84016
RE: The tariff classification of a Gas Grill and Smoker Cover from China
Dear Ms. Alvarado:
In your letter dated May 24, 2021, you requested a tariff classification ruling. You provided photographs and a sample of a gas grill and smoker cover with your request. The sample will be retained for training purposes.
Model #91128, described as a “Gas Grill and Pellet Smoker Cover,” is designed to fit over an outside grill and is intended to protect the grill or smoker from the elements. The cover is composed of 100 percent polyester dyed (black) woven fabric with a water-resistant coating on the exterior side and a polyurethane coating on the interior side. The seven-panel cover with open bottom, measures 65 inches in length by 19 inches in width by 51 inches in height and is hemmed. The cover features two ½ inch wide polypropylene dyed woven webbed straps along the bottom sides with plastic buckled clips on each end to tighten the cover; a right smoke stack panel measuring 6 inches in length by 3 inches in height; and the “Lifetime ®” logo is printed on the front of the cover. You also state that the cover does not have a storage bag. The construction of the cover is considered a textile fabric for tariff purposes.
The applicable subheading for Model #91128, described as a “Gas Grill and Pellet Smoker Cover,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division