The tariff classification of electric skillets from China
Issued October 15, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8516.79.0000
Headings: 8516
GRI rules applied: GRI 1
Product description
The merchandise is the model ACS1400 Cool Touch Skillet. This is a round electric skillet, featuring a non-stick cooking surface and a glass lid. It is described as a multi-purpose item, useful as a griddle, pizza maker, fry pan, wok, stir-fryer, tempayaki cooker, and buffet warmer. Based on this and the instruction booklet supplied with the sample, its principle function is to saute or fry foods. In your letter, you suggest that the item should be classified under subheading 8516.60.4070, HTS, which provides for cooking stoves, ranges and ovens, portable. Classification under the Harmonized Tariff Schedules is controlled by the General Rules of Interpretation. GRI 1 provides that classification shall be according to the terms of the headings and the chapter notes. Since the Cool Touch Skillet is neither a cooking stove, a range nor an oven, it cannot be classified in that subheading. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Electric saute pans and food warmers are listed in EN Section XVI 85.16(E) under other electrothermic appliances of a kind used for domestic purposes. They are listed apart from any item which is classifiable in heading 8516.60, HTS.
CBP rationale
The applicable subheading for the Cool Touch Skillet will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other.
Full text
NY A88531 October 15, 1996 CLA-2-85:RR:NC:1:113 A88531 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Vilai Royale Due International, Inc. 19300 S. Hamilton Avenue, Suite 220 Gardens, CA 90248 RE: The tariff classification of electric skillets from China Dear Ms. Royale: In your letter dated October 8, 1996, on behalf of Aroma Housewares Company, you requested a tariff classification ruling. The merchandise is the model ACS1400 Cool Touch Skillet. This is a round electric skillet, featuring a non-stick cooking surface and a glass lid. It is described as a multi-purpose item, useful as a griddle, pizza maker, fry pan, wok, stir-fryer, tempayaki cooker, and buffet warmer. Based on this and the instruction booklet supplied with the sample, its principle function is to saute or fry foods. In your letter, you suggest that the item should be classified under subheading 8516.60.4070, HTS, which provides for cooking stoves, ranges and ovens, portable. Classification under the Harmonized Tariff Schedules is controlled by the General Rules of Interpretation. GRI 1 provides that classification shall be according to the terms of the headings and the chapter notes. Since the Cool Touch Skillet is neither a cooking stove, a range nor an oven, it cannot be classified in that subheading. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Electric saute pans and food warmers are listed in EN Section XVI 85.16(E) under other electrothermic appliances of a kind used for domestic purposes. They are listed apart from any item which is classifiable in heading 8516.60, HTS. The applicable subheading for the Cool Touch Skillet will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other. The duty rate will be 4.3 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
More rulings on the same tariff codes
The tariff classification of an electric popcorn maker
The tariff classification of an electric skillet from Indonesia
The tariff classification of an electric skillet from China
The tariff classification of a portable infrared sauna from China.
The tariff classification of a hot and cold water dispenser from China.
The tariff classification of a sous vide cooking appliance from China.
The tariff classification of two heating pads from China.
The tariff classification of an art and craft kit from China and Vietnam
The tariff classification of an electrothermic baby bottle from China.
The tariff classification of an electric s’more maker from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →