CLA-2-4:OT:RR:NC:N 4 410
Nicole Ramsey
William Sonoma Inc.
6300 Fallwater Trail The Colony, TX 75056
RE: The tariff classification of a whiskey smoker from Italy
Dear Ms. Ramsey:
In your letter dated April 16, 2024, you requested a tariff classification ruling.
The merchandise under consideration is identified as the whiskey smoker.
The whiskey smoker consists of a beech wood mushroom-like hollow base, a beech wood lid and a stainless steel rimmed mesh encased in the middle of the base. The stainless steel mesh is where the user places wood chips and then lights the wood chips on fire. The holes at the bottom of the base allows the smoke created by the burning wood chips to create a natural smokey flavor to the liquid in the container below it. The design of the the whiskey smokers indicates that the they are used for domestic purposes.
The whiskey smoker is a composite good because it is made of more than one component: the stainless steel mesh, the wood base and lid. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3(b), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Under GRI 3(b), the essential character of this steel/wood article is imparted by the stainless steel, the component which provides the function of the product.
The applicable subheading for the whiskey smoker will be 7321.89.0050, HTSUS, which provides for “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Other, including appliances for solid fuel: Other”. The rate of duty will be 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division