CLA-2-73:OT:RR:NC:N4:410
Brigitte O'Neill
Weber-Stephen Products LLC
1415 S. Roselle Road Palatine, IL 60067
RE: The tariff classification of an outdoor grill center from China
Dear Ms. O'Neill:
In your letter dated January 28, 2025, you requested a tariff classification ruling.
The merchandise is identified as the outdoor grilling center without the grill and the outdoor grilling center with the grill.
The outdoor grilling center without the grill will be addressed separately in ruling N345724.
The submitted information illustrates that the grilling center with grill consists of two connected cabinets on both sides with a gas grill incorporated in the middle. The grilling center with grill is made of powdered steel, and the cabinets feature a ceramic tabletop measuring 25 inches wide by 24 inches long. The overall dimensions of the grilling center with grill are 93 inches long x 24 inches wide x 49 inches tall.
The applicable subheading for the center with the gas grill will be 7321.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Stoves, ranges . . . barbecues . . . and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels: . . . Other: Other.” The rate of duty is free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7321.11.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report Chapter 99 subheading 9903.88.03 in addition to subheading 7321.11.6000, HTSUS, listed above.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.20, in addition to subheading 7321.11.6000, 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 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