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N024187 N0 Ruling Active

The tariff classification of a toaster oven broiler from China

Issued March 31, 2008 by U.S. Customs and Border Protection.

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N0 N024187 (March 31, 2008)

Tariff classification

HTS codes: 8516.60.4070

Headings: 8516

Product description

Descriptive literature and an illustration were submitted. The item you plan to import is described as a toaster oven broiler. This 10 liter toaster oven broiler is a portable, countertop electric appliance that will bake, broil or top brown food. The product measures 14.5 inches by 11.5 inches by 8.5 inches and includes a stay on, 30 minute timer, power light indicator and removable crumb tray. It also has the ability to bake a 9-inch pizza.

CBP rationale

The applicable subheading for the toaster oven broiler will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes…other portable cooking stoves, ranges and ovens.

Full text

N024187 March 31, 2008 CLA-2-85:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 8516.60.4070 Mr. Jose A. Mena World Nations Inc. 2315 North West 107th Avenue Suite 1M44 Doral, FL 33172 RE: The tariff classification of a toaster oven broiler from China Dear Mr. Mena: In your letter dated March 3, 2008 you requested a tariff classification ruling on behalf of your client, CEM Global, LLC. Descriptive literature and an illustration were submitted. The item you plan to import is described as a toaster oven broiler. This 10 liter toaster oven broiler is a portable, countertop electric appliance that will bake, broil or top brown food. The product measures 14.5 inches by 11.5 inches by 8.5 inches and includes a stay on, 30 minute timer, power light indicator and removable crumb tray. It also has the ability to bake a 9-inch pizza. The applicable subheading for the toaster oven broiler will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes…other portable cooking stoves, ranges and ovens. The rate of duty is free. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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