HQ 089407
June 12, 1991


CLA-2 CO:R:C:M 089407 DWS

CATEGORY: Classification

TARIFF NO.: 7323.94.00

Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, NY 10006

RE: Classification of "Mr. Stove" Double Grill

Dear Ms. Muoio,

This is in response to your letter of May 9, 1991, written
on behalf of Lechters, Inc., concerning the classification of
"Mr. Stove" Double Grill under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).

FACTS:

"Mr. Stove" is a stove grill top that fits on most gas and
electric stoves for the purpose of cooking meats and vegetables.
The grill has a steel base of 25 percent and an enamel coating of
35 percent. The grill top piece is made of die cast aluminum of
10 percent and non-sticking coating of 20 percent. The packaging
is 10 percent.

ISSUE:

What is the proper classification of the "Mr. Stove" Double
Grill?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.


Heading 7323, HTSUSA, covers "Table, kitchen or other
household articles and parts thereof, of iron or steel; iron or
steel wool; pot scourers and scouring or polishing pads, gloves
and the like, of iron or steel." Explanatory Note (A)(1) for
that heading provides that articles for kitchen use such as
steamers, pressure cookers, fish kettles, and frying pans are
covered under Heading 7323, HTSUSA.

Because of its intended kitchen use, the "Mr. Stove" Double
Grill is classifiable under subheading 7323.94.00.

HOLDING:

The "Mr. Stove" Double Grill is classifiable under
subheading 7323.94.00, which provides for Table, kitchen, or
other household articles: Other: Of iron or steel, enameled. The
general, column one rate of duty for this merchandise will be 2.7
percent ad valorem.

Sincerely,


John Durant, Director
Commercial Rulings Division