N218775 N2 Ruling Active

The tariff classification of an electric deep fryer from China

Issued June 11, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.10.0080

Headings: 8516

Product description

Descriptive literature was included with your submission. The product you plan to import is the Hamilton Beach® electric deep fryer, model number 35030. This household appliance comes with a frying basket, lid, oil reservoir, adjustable temperature control knob, digital timer, ready light, breakaway cord and an immersed heating element. The heating element remains in direct contact with the oil during the cooking and heating cycles and heats the oil until the desired temperature is reached.

CBP rationale

The applicable subheading for the Hamilton Beach® electric deep fryer will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other instantaneous electric water heaters and immersion heaters.

Full text

N218775 June 11, 2012 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.10.0080 Mr. Tripp Dillard Hamilton Beach Brands, Inc. 4421 Waterfront Drive Glen Allen, VA 23060 RE: The tariff classification of an electric deep fryer from China Dear Mr. Dillard: In your letter dated May 23, 2012 you requested a tariff classification ruling. Descriptive literature was included with your submission. The product you plan to import is the Hamilton Beach® electric deep fryer, model number 35030. This household appliance comes with a frying basket, lid, oil reservoir, adjustable temperature control knob, digital timer, ready light, breakaway cord and an immersed heating element. The heating element remains in direct contact with the oil during the cooking and heating cycles and heats the oil until the desired temperature is reached. The applicable subheading for the Hamilton Beach® electric deep fryer will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other instantaneous electric water heaters and immersion heaters. 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, Thomas J. Russo Director National Commodity Specialist Division

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