
U.S. Customs and Border Protection
Securing America's Borders
Securing America's Borders
950935: Gas Grills; 7615; Note 5 to Section XV; EN to Note 5 toSection XV
Ruling Date: Apr 22, 1992
HQ 950935
April 22, 1992
CLA-2 CO:R:C:M 950935 LTO
CATEGORY: Classification
TARIFF NO.: 7321.11.10
Mr. Gary R. Wilmarth
Day, Berry & Howard
CityPlace
185 Asylum Street
Hartford, Connecticut 06103-3499
RE: Gas Grills; 7615; Note 5 to Section XV; EN to Note 5 to
Section XV
Dear Mr. Wilmarth:
This is in response to your letter of December 24, 1991, on
behalf of Thermos Company, requesting the classification of gas
grills under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The articles in question are gas grills which consist of the
following components: (1) an aluminum top and bottom; (2) steel
legs, base, grill support, control panel, and shelf arms (several
of the models also contain one or more of the following steel
components: condiment rack; heat shield shelf brackets, side
burner housing, side burner cover, side burner bowl/drip shield
and side burner burner/venturi); and (3) additional non-metal
components, which include wheels, window, heat indicator,
handles, control knobs, casters, etc. You stated that Thermos
Company exports several varieties of these grills to Canada.
The grills are currently classified by Revenue Canada under
Heading 7321 [subheading 7321.11.90.30 of the Canadian Tariff],
which describes barbecues of iron or steel. You contend that the
proper classification for these articles is under Heading 7615,
HTSUS, which describes other household articles of aluminum.
ISSUE:
Whether the gas grills, which are made partly of aluminum,
steel and non-metal components, are "of iron or steel" or "of
- 2 -
aluminum" for tariff purposes.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes . . . ."
The headings at issue are as follows:
7321 Stoves, ranges, grates, cookers . . .,
barbecues, braziers, gas-rings, plate
warmers and similar non-electric
domestic appliances . . . of iron or
steel
* * * * * * * * * * * * *
7615 Table, kitchen or other household
articles . . . of aluminum . . .
Note 5 to Section XV states, when classifying composite
articles, "articles of base metal (including articles of mixed
materials treated as articles of base metal under the General
Rules of Interpretation) containing two or more base metals are
to be treated as articles of the base metal predominating by
weight over each of the other metals." The Explanatory Notes to
Section XV, Note 5, Part B, pg. 973, state that this rule
"applies to articles made partly of non-metals, provided that,
under the General Interpretative Rules, the base metal gives them
their essential character [emphasis in original]."
The essential character determination that the EN to Section
XV, Note 5, refers to is that between the base metal components
(aluminum and steel) versus the non-metal components, not base
metal (aluminum) versus base metal (steel). Clearly, the
essential character of the gas grills is represented by the base
metal components. Thus, according to Note 5 to Section XV, the
grills will be treated as an article of the base metal which
predominates by weight over the other base metal.
You have provided the weights of several of these grills.
You stated that while Thermos exports several other models, the
following weight comparison is representative of the remaining
models in their gas grill line. The breakdown is as follows
[approximate weight in lbs.]:
- 3 -
Aluminum Steel Other Total
#22112001 11.305 25.352 15.245 51.902
#22122005 11.305 23.812 18.730 53.847
#32112010 15.085 31.245 18.230 64.560
#32112202 15.085 32.497 19.782 67.364
#32121006 15.085 37.168 16.465 68.718
#32122003 15.085 30.940 19.427 65.452
#32122004 15.085 31.041 19.427 65.553
#32222002 24.935 37.225 14.430 76.590
#42221002 26.203 44.533 17.114 87.850
The base metal that predominates by weight in all of the
gas grill models is "steel." Thus, according to GRI 1 (it is
unnecessary to resort to GRI 3) and Note 5 to Section XV, they
will be treated as "articles of steel" for tariff purposes. The
gas grills are classifiable under Heading 7321, HTSUS, which
describes stoves, ranges, cookers, and barbecues of iron or
steel.
HOLDING:
The gas grills are properly classifiable under subheading
7321.11.10, HTSUS, which provides for "[s]toves, ranges, grates,
cookers . . ., barbecues, braziers, gas rings, plate warmers and
similar nonelectric domestic appliances . . . of iron or steel
. . . [c]ooking appliances and plate warmers . . . [f]or gas fuel
or for both gas and other fuels . . . [p]ortable." The
corresponding rate of duty for articles of this subheading is
5.7% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division