H326375

H326375 February 5, 2026 OT:RR:CTF:EMAIN H326375 MFT CATEGORY: Classification TARIFF NO.: 7321.11.60; 8516.60.40 Mr. Damon V. Pike BDO USA, LLP 1450 Brickell Avenue, 18th Floor Miami, FL 33131 Re: Request for Reconsideration of NY N324250; Classification of Outdoor Gas Grills Dear Mr. Pike: This letter is in response to your request, dated July 12, 2022, and filed on behalf of your client, Nexgrill Industries, Inc., for the reconsideration of New York Ruling Letter (NY) N324250, dated March 7, 2022. There, U.S. Customs and Border Protection (CBP) classified two models of outdoor gas grills: Model 720-1054 under subheading 7321.11.60 of the Harmonized Tariff Schedule of the United States (HTSUS) and Model 720-1055 Option C under subheading 8516.60.40, HTSUS. You request that CBP revoke NY N324250 and reclassify both models under subheading 8516.60.60, HTSUS. For the reasons set forth below, we affirm our conclusions in NY N324250. FACTS: In NY N324250, Model 720-1054 is described as follows: The first outdoor grill under consideration is referred to as model 720-1054. It is a gas grill that consists of two warming racks, a lid with handle, a digital controller, firebox, griddle, burners, grease tray and cup, charcoal tray and ash catcher, wheels, two shelves on the side, and a stand, which are all primarily made of iron and steel. The grill uses liquid propane as fuel and is designed for outdoor use in the backyard or on a patio. No gas valve knobs are present on the main control panel. Instead, the digital controller includes lighted push buttons that illuminate when the appliance power is activated. The digital grill contains multiple electric microprocessors to monitor and control every function of the grill. There is a power cord attached to the grill to use the electricity to control the flow of gas, cooking temperature, etc. The grill would run off of a standard 20-pound propane tank. You indicated that this model lacks an electric heating element. CBP found that Model 720-1054 was classified under subheading 7321.11.60, HTSUS, which provides for, “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels: Other: Other.” The ruling describes Model 720-1055 Option C as follows: The second outdoor grill under consideration is referred to as model 720-1055 Option C. This grill shares the same functions and major components as the above model, apart from being wider and adding an attached electric air oven. Per your correspondence, this is a convection oven that uses a fan to circulate the heated air created from upper and lower heating elements to cook the food. The main functions of the oven are to bake, broil, and toast. [. . .] Further, we also note that you indicate the oven predominates in value over the grill. This oven would not be considered portable, nor does it exceed a maximum width of 70 centimeters. CBP found that Model 720-1055 Option C was classified under subheading 8516.60.40, HTSUS, which provides for, “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: Cooking stoves, ranges and ovens.” You request that we classify both models under subheading 8516.60.60, HTSUS, which provides for, “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: Other.” ISSUES: Whether the subject outdoor gas grill, Model 720-1054, is “nonelectric” or “electrothermic” for purposes of headings 7321 and 8516, HTSUS, respectively. Whether the subject outdoor gas grill with an electric air oven, Model 720-1055 Option C, is classified as an “oven” under subheading 8516.60.40, HTSUS, or “other” than an oven under subheading 8516.60.60, HTSUS. LAW AND ANALYSIS: Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. For the purposes of GRI 6, the relative section and chapter notes also apply, unless the context otherwise requires. 2 In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level.1 The HTSUS headings and subheadings under consideration are as follows: 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: * * * * * 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: 8516.60 Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: 8516.60.40 Cooking stoves, ranges and ovens * * * * * 8516.60.60 Other Note 1(f) to Section XV, HTSUS, states that the section does not cover “[a]rticles of Section XVI (machinery, mechanical appliances and electrical goods).” Headings 7321 and 8516, HTSUS, fall under Sections XV and XVI, HTSUS, respectively. Per GRI 1, if the subject grills meet the terms of heading 8516, HTSUS, then Note 1(f) to Section XV, HTSUS, prohibits the grills from being classified under heading 7321, HTSUS. I. Classification of Model 720-1054 The relevant terms of heading 8516, HTSUS, require that Model 720-1054 constitute an “electrothermic” appliance “of a kind used for domestic purposes.” There is no dispute that this model is “of a kind used for domestic purposes” within the meaning of heading 8516, HTSUS. We thus examine whether Model 720-1054 is “electrothermic.” Neither the HTSUS nor the ENs provide a definition for “electrothermic.” In the absence of a definition of a term in the HTSUS or ENs, the term’s correct meaning is its common and commercial meaning.2 The common and commercial meaning may be determined by consulting dictionaries, lex

Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. For the purposes of GRI 6, the relative section and chapter notes also apply, unless the context otherwise requires. 2 

 In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level.1 The HTSUS headings and subheadings under consideration are as follows: 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: * * * * * 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: 8516.60 Other