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N092505 N0 Ruling Active

The tariff classification of a slow/fast cooker/fryer from China

Issued February 17, 2010 by U.S. Customs and Border Protection.

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N0 N092505 (February 17, 2010)

Tariff classification

HTS codes: 8516.79.0000

Headings: 8516

Product description

A copy of the owner’s manual and illustrations were submitted. The product you plan to import is a multi-purpose slow or fast cooker and fryer, item number K27419. This electrothermic household appliance is comprised of a cooking base/housing, a removable cooking pot with cool-touch handles, a lid with steam vents, a detachable magnetic power cord and a control panel with two adjustable function dials/knobs that enable the user to fry, bake, roast, steam or slow/fast cook. It also includes a chrome rack for steaming or frying.

CBP rationale

The applicable subheading for the multi-purpose cooker and fryer will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances.

Full text

N092505 February 17, 2010 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, PA 19382 RE: The tariff classification of a slow/fast cooker/fryer from China Dear Ms. Mooney: In your letter dated January 26, 2010 you requested a tariff classification ruling. A copy of the owner’s manual and illustrations were submitted. The product you plan to import is a multi-purpose slow or fast cooker and fryer, item number K27419. This electrothermic household appliance is comprised of a cooking base/housing, a removable cooking pot with cool-touch handles, a lid with steam vents, a detachable magnetic power cord and a control panel with two adjustable function dials/knobs that enable the user to fry, bake, roast, steam or slow/fast cook. It also includes a chrome rack for steaming or frying. The applicable subheading for the multi-purpose cooker and fryer will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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