Aug. 1 CBP Bulletin Revokes Ruling on Terracotta Grills
In the Aug. 1 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No.32), CBP published a notice of its revocation of its rulings and treatment regarding the tariff classification of terracotta grills.
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Revocations Are Effective Oct. 1
CBP is revoking these rulings, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after Oct. 1.
Terracotta Grills
| Item: Terracotta grills. By weight, its materials consist of 90% terracotta (frame/base) and 10% stainless steel (grill). |
| New Ruling: HQ H141335 (dated 07/13/12), revokes NY N025431 (dated 2008) |
| Old HTS/Rate: 6914.90.80, 5.6% (Other ceramic articles) |
| New HTS/Rate: 6912.00.50, 6% (Other household articles other than of porcelain or china) |
| Reason: CBP states that it has consistently interpreted the phrase "household articles" to include items which are used outdoors in the immediate vicinity of the home, such as a key concealing case, cooler, stones for a garden or pathway, etc. Therefore, it follows that by application of General Rule of Interpretation 1, the terracotta grill, which is a ceramic product intended for backyard cooking, falls within the scope of "other household articles" for purposes of classification under heading 6912. As such, the terracotta grill is precluded from classification under heading 6914, which is a basket provision covering ceramic articles that are not provided for in any other heading of Chapter 69. |
(See ITT's Online Archives 11101215 for summary of the proposed revocation of this ruling.)