The tariff classification of an indoor electric countertop grill from China

N073425 September 15, 2009 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.60.6000; 9902.23.42 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of an indoor electric countertop grill from China Dear Ms. Wieckowski: In your letter dated August 19, 2009 you requested a tariff classification ruling on behalf of your client, Seventh Avenue, Inc. Descriptive literature and a representative sample were submitted. The sample will be returned as you requested. The item you plan to import is an indoor electric countertop grill. This multi-purpose stainless steel grill can be used as a contact grill, Panini press, open grill or open griddle. The grill includes two flat non-stick aluminum grill plates, two non-stick ribbed aluminum grill plates and two plastic drip trays. The grill also has a hinged lid with release lever that allows the grill to be used in an open or closed position. The applicable subheading for the indoor electric countertop grill will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters. The rate of duty will be 2.7 percent ad valorem. With regard to the applicable rate of duty, the subject grill is also provided for in HTSUS heading 9902 which covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. You suggested classification of the grill under HTSUS subheading 9902.23.45 which provides for open-top electric grills designed for indoor use provided for in subheading 8516.60.60, HTSUS. However, we find that the electric grill is more specifically provided for elsewhere in HTSUS heading 9902. The subject grill meets the prerequisites of subheading 9902.23.42, HTSUS, which provides for dual-grid electric sandwich grillers, each with lock and floating upper lid provided for in subheading 8516.60.60, HTSUS. Accordingly, the indoor electric grill is entitled to beneficial treatment under HTSUS subheading 9902.23.42. 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