Gas Grills; 7615; Note 5 to Section XV; EN to Note 5 toSection XV

HQ 950935 April 22, 1992 CLA-2 CO:R:C:M 950935 LTO CATEGORY: Classification TARIFF NO.: 7321.11.10 Mr. Gary R. Wilmarth Day, Berry & Howard CityPlace 185 Asylum Street Hartford, Connecticut 06103-3499 RE: Gas Grills; 7615; Note 5 to Section XV; EN to Note 5 to Section XV Dear Mr. Wilmarth: This is in response to your letter of December 24, 1991, on behalf of Thermos Company, requesting the classification of gas grills under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The articles in question are gas grills which consist of the following components: (1) an aluminum top and bottom; (2) steel legs, base, grill support, control panel, and shelf arms (several of the models also contain one or more of the following steel components: condiment rack; heat shield shelf brackets, side burner housing, side burner cover, side burner bowl/drip shield and side burner burner/venturi); and (3) additional non-metal components, which include wheels, window, heat indicator, handles, control knobs, casters, etc. You stated that Thermos Company exports several varieties of these grills to Canada. The grills are currently classified by Revenue Canada under Heading 7321 [subheading 7321.11.90.30 of the Canadian Tariff], which describes barbecues of iron or steel. You contend that the proper classification for these articles is under Heading 7615, HTSUS, which describes other household articles of aluminum. ISSUE: Whether the gas grills, which are made partly of aluminum, steel and non-metal components, are "of iron or steel" or "of - 2 - aluminum" for tariff purposes. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The headings at issue are as follows: 7321 Stoves, ranges, grates, cookers . . ., barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances . . . of iron or steel * * * * * * * * * * * * * 7615 Table, kitchen or other household articles . . . of aluminum . . . Note 5 to Section XV states, when classifying composite articles, "articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals." The Explanatory Notes to Section XV, Note 5, Part B, pg. 973, state that this rule "applies to articles made partly of non-metals, provided that, under the General Interpretative Rules, the base metal gives them their essential character [emphasis in original]." The essential character determination that the EN to Section XV, Note 5, refers to is that between the base metal components (aluminum and steel) versus the non-metal components, not base metal (aluminum) versus base metal (steel). Clearly, the essential character of the gas grills is represented by the base metal components. Thus, according to Note 5 to Section XV, the grills will be treated as an article of the base metal which predominates by weight over the other base metal. You have provided the weights of several of these grills. You stated that while Thermos exports several other models, the following weight comparison is representative of the remaining models in their gas grill line. The breakdown is as follows [approximate weight in lbs.]: - 3 - Aluminum Steel Other Total #22112001 11.305 25.352 15.245 51.902 #22122005 11.305 23.812 18.730 53.847 #32112010 15.085 31.245 18.230 64.560 #32112202 15.085 32.497 19.782 67.364 #32121006 15.085 37.168 16.465 68.718 #32122003 15.085 30.940 19.427 65.452 #32122004 15.085 31.041 19.427 65.553 #32222002 24.935 37.225 14.430 76.590 #42221002 26.203 44.533 17.114 87.850 The base metal that predominates by weight in all of the gas grill models is "steel." Thus, according to GRI 1 (it is unnecessary to resort to GRI 3) and Note 5 to Section XV, they will be treated as "articles of steel" for tariff purposes. The gas grills are classifiable under Heading 7321, HTSUS, which describes stoves, ranges, cookers, and barbecues of iron or steel. HOLDING: The gas grills are properly classifiable under subheading 7321.11.10, HTSUS, which provides for "[s]toves, ranges, grates, cookers . . ., barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances . . . of iron or steel . . . [c]ooking appliances and plate warmers . . . [f]or gas fuel or for both gas and other fuels . . . [p]ortable." The corresponding rate of duty for articles of this subheading is 5.7% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division