The tariff classification of an outdoor kitchen system from China

N016481 September 21, 2007 CLA-2-84:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8418.69.0180 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of an outdoor kitchen system from China Dear Ms. Morgan: In your letter dated August 29, 2007 you requested a tariff classification ruling. The item you plan to import is described as an outdoor kitchen system, Item Number CGI08ILP. The outdoor kitchen system includes a stainless steel gas grill and rotisserie, range top, sink and refrigerator with natural granite counter top and manufactured stone exterior made of resin/stone composite. It is sold together as one complete unit. The outdoor kitchen system is considered a composite good containing multiple appliances. Since it is not possible to determine the principal function of the item, it is necessary to apply General Rules of Interpretation (GRI) 3(c). The outdoor kitchen system is to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining its classification. The applicable subheading for the outdoor kitchen system will be 8418.69.0180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for refrigerators, freezers and other refrigerating or freezing equipment. The rate of duty is free. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division