CLA-2-73:RR:NC:N1:113 D84194

Ms. Robin A. Huff
J. Fanok Services, Inc.
701 Penhorn Ave.
Secaucus, NJ 07094

RE: The tariff classification of barbecue grills and carrying bags from China

Dear Ms. Huff:

In your letter dated October 29, 1998, on behalf of Tri Star Products, you requested a tariff classification ruling.

The merchandise is a "Red Devil" Portable Outdoor Kitchen. The item is a set containing a gas operated barbecue grill and accessories. The accessories include an instruction booklet, a variety of grills and griddles, and a Superdome. The Superdome allows the grill to be used as an oven or smoker. The grill will also be imported with 2 round, fitted carrying bags. The bags are made to carry the grill and the Superdome.

The applicable subheading for the grill with its accessories will be 7321.11.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers . . . barbecues, braziers . . . cooking appliances and plate warmers, for gas fuel or for both gas and other fuels, portable, other. The rate of duty will be 5.7 percent ad valorem.

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 212-466-2084.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division