10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of deep fryers from China.
Issued March 5, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N250487 (March 5, 2014)
Tariff classification
Product description
Product specifications and instructional booklets were included with your submission. The products to be imported are two models of deep fryers; the Deep Fryer (BDF 600XL) and Smart Fryer (BDF 500XL). These household appliances have a stainless steel finish and contain an immersed heating element which directly heats the cooking oil. The BDF 600XL has a 2.2 lb. frying basket, a 3.4 qt. removable oil reservoir with spout and variable temperature control. This model also features cold-plate technology that saves on oil consumption. The BDF 500XL comes with 2.5 lb. frying basket, a 4 qt. oil vessel and 7 pre-set functions. Both models include a viewing window and have automatic shut-off protection.
CBP rationale
The applicable subheading for the deep fryers will be 8516.10.0080, 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, electric instantaneous or storage water heaters and immersion heaters, other water heaters and immersion heaters.
Full text
N250487 March 5, 2014 CLA-2-85:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8516. 10.0080 Mr. Cheng Fay JEC Customs House Brokerage 2001 Santa Anita Ave, Ste. 201 South El Monte, CA 91733 RE: The tariff classification of deep fryers from China. Dear Mr. Cheng: In your letter dated February 19, 2014, on behalf of your client Breville USA Inc., you requested a tariff classification ruling. Product specifications and instructional booklets were included with your submission. The products to be imported are two models of deep fryers; the Deep Fryer (BDF 600XL) and Smart Fryer (BDF 500XL). These household appliances have a stainless steel finish and contain an immersed heating element which directly heats the cooking oil. The BDF 600XL has a 2.2 lb. frying basket, a 3.4 qt. removable oil reservoir with spout and variable temperature control. This model also features cold-plate technology that saves on oil consumption. The BDF 500XL comes with 2.5 lb. frying basket, a 4 qt. oil vessel and 7 pre-set functions. Both models include a viewing window and have automatic shut-off protection. The applicable subheading for the deep fryers will be 8516.10.0080, 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, electric instantaneous or storage water heaters and immersion heaters, other water heaters and immersion heaters. 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 Barbara Kiefer at (646) 733-3019. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The eligibility of the United States-Mexico-Canada Agreement (USMCA) of a Video Control Cabinet Insert from Mexico
Request for Reconsideration of NY N348053; Cream of Tartar; 9802.00.50
Coastwise Trade; Passengers; Bareboat Charter Agreement; 46 U.S.C. §§ 55102 and 55103.
Country of origin marking of Smart Glasses; Section 301
46 U.S.C. § 55102; 19 C.F.R. § 4.80b; Continuity of Transportation; Coastwise Transportation.
The country of origin of a battery cable
The country of origin of a lithium hexafluorophosphate solution
National Desert Storm Memorial; 9812.00.40, HTSUS; U.S. Note 2 to Subchapter XII, Chapter 98, HTSUS
The tariff classification of a humidifier water tank with lid, water tank, and heat plate assembly from China and Mexico
The eligibility of the United States-Mexico Canada Agreement (USMCA) of microwave ovens from Mexico
Follow N250487
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.