N004224 N0 Ruling Active

The tariff classification of a yogurt maker from China.

Issued December 20, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.79.0000

Headings: 8516

Product description

The merchandise is identified as the Waring Yogurt Maker, model number YM500. This consumer machine uses a warming/cooling method to make yogurt. The unit uses the Peltier Thermoelectric Module to heat the yogurt to approximately 110 degrees Fahrenheit for a time selected by the user. The unit automatically switches to a cooling mode by reversing the current through the thermoelectric module for a period of time sufficient to cool the yogurt to a refrigerated temperature of approximately 45 degrees Fahrenheit. You indicate that the user should fill the container area of the yogurt maker with water to a selected level around the yogurt containers to aid in even warming and cooling.

CBP rationale

The applicable subheading for the yogurt maker will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other.

Full text

N004224 December 20, 2006 CLA-2-85:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Kathy Trotta Administrative Assistant Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a yogurt maker from China. Dear Ms. Trotta: In your letter dated December 7, 2006, you requested a tariff classification ruling. The merchandise is identified as the Waring Yogurt Maker, model number YM500. This consumer machine uses a warming/cooling method to make yogurt. The unit uses the Peltier Thermoelectric Module to heat the yogurt to approximately 110 degrees Fahrenheit for a time selected by the user. The unit automatically switches to a cooling mode by reversing the current through the thermoelectric module for a period of time sufficient to cool the yogurt to a refrigerated temperature of approximately 45 degrees Fahrenheit. You indicate that the user should fill the container area of the yogurt maker with water to a selected level around the yogurt containers to aid in even warming and cooling. The applicable subheading for the yogurt maker will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other. The rate of duty will be 2.7 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 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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