In ruling NY N316065 (December 11, 2020), Customs and Border Protection (CBP) discussed the classification of portable, nonelectric charcoal or wood-fueled outdoor braziers and a grill. As stated in the ruling, the items at issue are composed of series 6061 aluminum and 304 stainless steel. In use, they are placed on the ground and are fully collapsible. All of the items include a canvas carrying bag for storage and portability purposes.
As stated by CBP, the braziers and the grill are composite goods comprised of different materials that are classifiable in different headings. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component, which gives them their essential character. The aluminum accounts for the vast majority of the weight and value for each of the braziers and the grill, therefore, CBP determined that the essential character of the braziers and the grill is the aluminum.
CBP determined that the applicable subheading for the aluminum braziers and the aluminum grill is 7615.10.9100, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of aluminum: Other: Other.” The rate of duty will be 3.1 percent ad valorem.