L89311 L8 Ruling Active

The tariff classification of combination appliances from China

Issued January 3, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.71.0020, 8516.72.0000

Headings: 8516

Product description

The merchandise consists of two electrothermic domestic appliances. Item number BM-0289A is the Multi-Function Breakfast Maker. It consists of an automatic drip coffee maker and toaster oven housed together in a single unit. Item number TCM-0488 is the 2-in-1 Toaster and Coffee Maker. The toaster accommodates 2 slices of toast or bagel, and the coffee maker is also an automatic drip model. Both the toaster and coffee maker are combined in one housing.

CBP rationale

The applicable subheading for the multi-function breakfast maker will be 8516.71.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, coffee makers, automatic drip and pump type. The applicable subheading for the 2-in-1 toaster and coffee maker will be 8516.72.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, toasters.

Full text

NY L89311 January 3, 2006 CLA-2-85:RR:NC:N1:113 L89311 CATEGORY: Classification TARIFF NO.: 8516.71.0020; 8516.72.0000 Mr. Robin Sultan Prime Transport 150-40 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of combination appliances from China Dear Mr. Sultan: In your undated letter, received by this office on December 3, 2005, you requested a tariff classification ruling. The merchandise consists of two electrothermic domestic appliances. Item number BM-0289A is the Multi-Function Breakfast Maker. It consists of an automatic drip coffee maker and toaster oven housed together in a single unit. Item number TCM-0488 is the 2-in-1 Toaster and Coffee Maker. The toaster accommodates 2 slices of toast or bagel, and the coffee maker is also an automatic drip model. Both the toaster and coffee maker are combined in one housing. The applicable subheading for the multi-function breakfast maker will be 8516.71.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, coffee makers, automatic drip and pump type. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the 2-in-1 toaster and coffee maker will be 8516.72.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, toasters. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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

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