Classification of "Mr. Stove" Double Grill

HQ 089407 June 12, 1991 CLA-2 CO:R:C:M 089407 DWS CATEGORY: Classification TARIFF NO.: 7323.94.00 Ms. Mary Jo Muoio Wolf D. Barth Co., Inc. 90 West Street New York, NY 10006 RE: Classification of "Mr. Stove" Double Grill Dear Ms. Muoio, This is in response to your letter of May 9, 1991, written on behalf of Lechters, Inc., concerning the classification of "Mr. Stove" Double Grill under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: "Mr. Stove" is a stove grill top that fits on most gas and electric stoves for the purpose of cooking meats and vegetables. The grill has a steel base of 25 percent and an enamel coating of 35 percent. The grill top piece is made of die cast aluminum of 10 percent and non-sticking coating of 20 percent. The packaging is 10 percent. ISSUE: What is the proper classification of the "Mr. Stove" Double Grill? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Heading 7323, HTSUSA, covers "Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel." Explanatory Note (A)(1) for that heading provides that articles for kitchen use such as steamers, pressure cookers, fish kettles, and frying pans are covered under Heading 7323, HTSUSA. Because of its intended kitchen use, the "Mr. Stove" Double Grill is classifiable under subheading 7323.94.00. HOLDING: The "Mr. Stove" Double Grill is classifiable under subheading 7323.94.00, which provides for Table, kitchen, or other household articles: Other: Of iron or steel, enameled. The general, column one rate of duty for this merchandise will be 2.7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division