The tariff classification of an instant BBQ grill from China

N018540 November 8, 2007 CLA-2-73:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 7321.19.0040 Mr. Vincent Xu Guangdong Foreign Trade Import and Export Corp. 333 W. Garvey Ave. #B-400 Monterey Park, CA 91754 RE: The tariff classification of an instant BBQ grill from China Dear Mr. Xu: In your letter received October 15, 2007 you requested a tariff classification ruling. Descriptive literature along with a sample was submitted. The item you plan to import is described as an instant grill. The grill consists of an aluminum foil pan with two steel foldable legs and a steel grate. It is filled with charcoal and is meant for one-time use. You indicate in your request that the steel provides the grill with its principal weight. The applicable subheading for the disposable grill will be 7321.19.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other portable cooking appliances and plate warmers including appliances for solid fuel, of iron or steel. 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