CBP Ruling N242410 — The tariff classification of a combination oven from China.

Tariff classification

Headings: 8516

Product description

An instruction/owner’s manual was included with your submission. The product to be imported is the Cuisinart® Combo Steam & Convection Oven, model number CSO-300. This combination oven is designed for household use only and has nine different cooking functions including steaming, convection baking, toasting, broiling, bread making and warming. It features a blue-backlit LCD digital display and program dial, interior lighting, a start/cancel button, a water reservoir for steaming and steam cleaning, a baking pan and various racks and trays.

CBP rationale

The applicable subheading for the combination oven will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof, other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, cooking stoves, ranges and ovens, other, portable.

Full text

N242410 June 19, 2013 CLA-2-85:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8516.60.4070 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a combination oven from China. Dear Ms. Trotta: In your letter dated May 23, 2013 you requested a tariff classification ruling. An instruction/owner’s manual was included with your submission. The product to be imported is the Cuisinart® Combo Steam & Convection Oven, model number CSO-300. This combination oven is designed for household use only and has nine different cooking functions including steaming, convection baking, toasting, broiling, bread making and warming. It features a blue-backlit LCD digital display and program dial, interior lighting, a start/cancel button, a water reservoir for steaming and steam cleaning, a baking pan and various racks and trays. The applicable subheading for the combination oven will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof, other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, cooking stoves, ranges and ovens, other, portable. The rate of duty will be 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 April Cutuli at (646) 733-3009. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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