&&This is a portable, outdoor camping stove with interchangeable accessories. It includes the base 5,000 BTU metal burner unit with lid and regulator assembly, a metal stove grate, a porcelain coated steel grill grate, a metal griddle and a six quart capacity porcelain lined metal stock pot. The stock pot is comprised of a cooker base, cooking vessel and a plastic lid; it can function as large pot if the cooking vessel is removed from the cooker base and placed directly on the stove grate, or as a crockpot if the vessel is left inside the cooker base and placed on the burner unit. Alternatively, food may be cooked on the stove, grill or griddle. This cooking system is fuelled by propane gas (cylinder sold separately) and is capable of operating for four hours on a 16.4 ounce cylinder.

&&Heading 73.21 of the Customs Tariff provides for stoves, ranges, grates, cookers, barbecues and similar non-electric domestic appliances, of iron or steel. The Explanatory Notes to this heading state that the heading covers a group of appliances that meet all of the following requirements:&&&&i. be designed for the production and utilisation of heat for space heating, cooking or boiling purposes;&&&&ii. use solid, liquid or gaseous fuel, or other source of energy (e.g., solar energy);&&&&iii. be normally used in the household or for camping.&&&&The heading Explanatory Notes allow for these appliances to “be enamelled, nickel-plated, copper-plated, etc., fitted with accessories of other base metals, or lined with heat-resisting materials.”&&Further, Explanatory Note (5) specifically includes “Spirit or pressure stoves, camping stoves, travelling stoves, etc.” The Coleman All-In-One Stove/Stockpot meets the terms of the heading and is appropriately included therein, specifically under subheading 7321.11 which provides for “cooking appliances and plate warmers” “for gas fuel or for both gas and other fuels”.&&