The tariff classification of popcorn makers from China
Issued March 9, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8516.79.0000
Headings: 8516
Product description
The items you plan to import are referred to as Waring professional popcorn makers, model numbers WPM30/55 and WPM40. Descriptive literature and an instruction manual for model number WPM40 were submitted. These electric “movie theater style” popcorn making machines are suitable for table or countertop use in the home. The popcorn makers feature a pivoting kettle with a built-in stirring mechanism that pops all the kernels, a heat lamp that keeps the popped corn warm, two control switches to operate the light/warmer combination or the heater and stirrer and a removable door for easy clean-up. The kettle also detaches which makes cleaning the machine quick and easy.
CBP rationale
The applicable subheading for the popcorn makers will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances.
Full text
N094752 March 9, 2010 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of popcorn makers from China Dear Ms. Trotta: In your letter dated February 18, 2010 you requested a tariff classification ruling. The items you plan to import are referred to as Waring professional popcorn makers, model numbers WPM30/55 and WPM40. Descriptive literature and an instruction manual for model number WPM40 were submitted. These electric “movie theater style” popcorn making machines are suitable for table or countertop use in the home. The popcorn makers feature a pivoting kettle with a built-in stirring mechanism that pops all the kernels, a heat lamp that keeps the popped corn warm, two control switches to operate the light/warmer combination or the heater and stirrer and a removable door for easy clean-up. The kettle also detaches which makes cleaning the machine quick and easy. The applicable subheading for the popcorn makers 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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