CLA-2-85:OT:RR:NC:N4:415
Mr. Arash Raminfar
Clearpoint International, Inc.
1111 Corporate Center Drive
Monterey Park, CA 91754
RE: The tariff classification of an electric food smoker from China.
Dear Mr. Raminfar:
In your letter dated November 13, 2021, you requested a tariff classification ruling on behalf of your client, Leisure Import, Inc.
Images were provided in lieu of a sample.
The product under consideration is described as the Blaze 26-Inch Built-In Electric Smoker, BLZ-26-ELSMK. This stainless-steel smoker is intended to be incorporated into an outdoor kitchen and is designed to withstand the outside elements. It features two adjustable smoking racks and one mesh rack to accommodate a variety of foods. The racks are made from stainless-steel. This appliance measures 21.25 inches (width) by 23.15 inches (depth) by 26 inches (height) and weighs 85 pounds. It has a 112 to 235 degrees Fahrenheit temperature range. The smoker is double-walled and has one-inch-thick insulation to maintain a consistent internal temperature. It requires a 120-volt outlet with a dedicated 20-amp circuit preferred, though a dedicated 15-amp circuit is acceptable. Per your submission, it is for domestic use and would not be considered commercial grade.
The applicable subheading for the Blaze 26-Inch Built-In Electric Smoker, BLZ-26-ELSMK, will be 8516.60.4074, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: [c]ooking stoves, ranges and ovens: [o]ther: [o]ther: [o]f a maximum width not exceeding 70 centimeters.” The column one, general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8516.60.4074, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8516.60.4074, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division