CLA-2-73:RR:NC:N1:113 R04215
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a hot dog roaster from China
Dear Mr. Crago:
In your letter dated June 15, 2006, you requested a tariff classification ruling.
The merchandise is the Deluxe Hot Dog Roaster (item number W050AA02382). It is a hand-held, steel utensil used to hold, cook, and turn four hot dogs at a time on a barbecue grill. The roaster has a wooden handle and measures 19 inches long.
The applicable subheading for the hot dog roaster will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division