A80305 A8 Ruling Active

The tariff classification of electric and gas cooktops from Australia

Issued March 6, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.60.6000, 7321.11.6000

Headings: 7321, 8516

Product description

The merchandise is electric and gas cooktops for household use. The CC38-2ACS, CC60-2CS, CC80-2CS, CC60-2C, and CC80-2C models are electric ceramic glass tops of various design. The CB38-2ACS is an electric BBQ grille cooktop. The CG60-2CN, CG60-2CNS, CG60WOK-2ACH, CG60WOK-2ACHS, CG90WOK-2ACN, CG38-2ACNS, CG38WOK-2ACNS and CG90WOK-2ACNS are gas cooktops of varying design, made of either stainless steel or enamelled steel. These items are installed in kitchens on a cabinet separate from the oven or range. They are fully functional appliances in their own right.

CBP rationale

The applicable subheading for the electric cooktops will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electro-thermic appliances of a kind used for domestic purposes, other ovens, cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, other. The applicable subheading for the gas cooktops will be 7321.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers .

Full text

NY A80305 March 6, 1996 CLA-2-85:RR:NC:GI:113 A80305 CATEGORY: Classification TARIFF NO.: 8516.60.6000; 7321.11.6000 Ms. Michelle Juncal The Copeland Company P.O. Box 23493 Tampa, FL 33623 RE: The tariff classification of electric and gas cooktops from Australia Dear Ms. Juncal: In your letter dated February 8, 1996, on behalf of Gulf Central Corporation, you requested a tariff classification ruling. The merchandise is electric and gas cooktops for household use. The CC38-2ACS, CC60-2CS, CC80-2CS, CC60-2C, and CC80-2C models are electric ceramic glass tops of various design. The CB38-2ACS is an electric BBQ grille cooktop. The CG60-2CN, CG60-2CNS, CG60WOK-2ACH, CG60WOK-2ACHS, CG90WOK-2ACN, CG38-2ACNS, CG38WOK-2ACNS and CG90WOK-2ACNS are gas cooktops of varying design, made of either stainless steel or enamelled steel. These items are installed in kitchens on a cabinet separate from the oven or range. They are fully functional appliances in their own right. The applicable subheading for the electric cooktops will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electro-thermic appliances of a kind used for domestic purposes, other ovens, cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, other. The duty rate will be 4.3 percent ad valorem. The applicable subheading for the gas cooktops will be 7321.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers ... barbecues, braziers, gas rings, plate warmers and similar non-electric domestic appliances, of iron or steel, cooking appliances and plate warmers, for gas fuels or for both gas and other fuels, other, other. The duty rate will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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