The tariff classification of a gas barbecue and cart from Australia

NY G84313 November 16, 2000 CLA-2-73:RR:NC:N1:113 G84313 CATEGORY: Classification TARIFF NO.: 7321.11.6000; 9403.20.0010; 9403.60.8080 Mr. Doug Shewring American Leisure Products Company P.O. Box 53 Newport, RI 02840 RE: The tariff classification of a gas barbecue and cart from Australia Dear Mr. Shewring: In your letter dated October 23, 2000, you requested a tariff classification ruling. The merchandise is the BeefEater Barbecues, 2000 Series (Doray), Beefmate Series, and Signature Series. These gas-operated barbecues are designed for installation into a permanent brick-and-mortar island or similar fabricated enclosure. The applicable subheading for the BeefEater Barbecues will be 7321.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, for gas fuel or for both gas and other fuels, other, other. The rate of duty will be free. In certain circumstances, optional carts will be imported for those customers who prefer not to construct their own enclosure. The carts include the “Timber Cart” of hardwood, the “Pedestal Cart” of coated steel, and the “Stainless Cart,” also referred to as a Designer or Premium Trolley, of coated steel. The applicable subheading for the wooden cart will be 9403.60.8080, HTS, which provides for Other furniture and parts thereof: Other wooden furniture: Other, Other. The rate of duty will be free. The applicable subheading for the steel carts will be 9403.20.0010, HTS, which provides for Other furniture and parts thereof: Other metal furniture. The rate of duty will be free. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division