3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a combination microwave oven/toaster from South Korea
Issued January 5, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K82057 (January 5, 2004)
Tariff classification
HTS codes: 8516.50.0060
Headings: 8516
Product description
The merchandise is a combination microwave oven and toaster (item number LTM9000). It is a kitchen countertop electric appliance consisting of separate components within the same housing, each operating independently of the other. The left side of the model is a 0.9 cubic foot, 900-watt microwave oven with a recessed turntable, 10 power levels, and 6 automatic cooking options. The right side features an 800-watt toaster with 9 toasting levels.
CBP rationale
The applicable subheading for the combination microwave oven and toaster will be 8516.50.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for microwave ovens, having a capacity exceeding 22.
Full text
NY K82057 January 5, 2004 CLA-2-85:RR:NC:N1:113 K82057 CATEGORY: Classification TARIFF NO.: 8516.50.0060 Mr. Alan Franks Clear Freight, Inc. JFK International Airport North Hangar Road Building 75, Suite 210 Jamaica, NY 11430 RE: The tariff classification of a combination microwave oven/toaster from South Korea Dear Mr. Franks: In your letter dated December 17, 2003, on behalf of LG Electronics, Inc, you requested a tariff classification ruling. The merchandise is a combination microwave oven and toaster (item number LTM9000). It is a kitchen countertop electric appliance consisting of separate components within the same housing, each operating independently of the other. The left side of the model is a 0.9 cubic foot, 900-watt microwave oven with a recessed turntable, 10 power levels, and 6 automatic cooking options. The right side features an 800-watt toaster with 9 toasting levels. The applicable subheading for the combination microwave oven and toaster will be 8516.50.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for microwave ovens, having a capacity exceeding 22.5 liters, but not exceeding 31.0 liters. The rate of duty will be 2 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a multi-function microwave oven from China
The tariff classification of a multifunction microwave oven from China.
The tariff classification of a microwave oven, egg poacher and rice/pasta cooker from China
Follow K82057
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.