N278197 N2 Ruling Active

The tariff classification of an electric kettle from China

Issued August 29, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.79.0000

Headings: 8516

Product description

The product under consideration is identified as Model CPK-17, PerfecTemp Cordless Programmable Kettle. The electric programmable kettle consists of a detachable power base and a kettle. The kettle is suitable for table or countertop use in the home. This 1.7 liter capacity kettle includes 6 pre-set brewing temperature buttons, a 1500-watts concealed heating element, a handle with a lid release button, a removable filter, a dripless pour spout with splash guard and an automatic shut-off safety feature. The 6 preset temperature settings are used to prepare the water at the appropriate temperature to make different varieties of teas (tea not included). The unit is equipped with a 3-conductor cord that has a molded 3-prong grounding-type plug.

CBP rationale

The applicable subheading for the Model CPK-17, PerfecTemp Cordless Programmable Kettle, will be 8516.79.0000, 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.

Full text

N278197 August 29, 2016 CLA-2-85:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of an electric kettle from China Dear Ms. Trotta: In your letter dated August 4, 2016, you requested a tariff classification ruling. The product under consideration is identified as Model CPK-17, PerfecTemp Cordless Programmable Kettle. The electric programmable kettle consists of a detachable power base and a kettle. The kettle is suitable for table or countertop use in the home. This 1.7 liter capacity kettle includes 6 pre-set brewing temperature buttons, a 1500-watts concealed heating element, a handle with a lid release button, a removable filter, a dripless pour spout with splash guard and an automatic shut-off safety feature. The 6 preset temperature settings are used to prepare the water at the appropriate temperature to make different varieties of teas (tea not included). The unit is equipped with a 3-conductor cord that has a molded 3-prong grounding-type plug. The applicable subheading for the Model CPK-17, PerfecTemp Cordless Programmable Kettle, will be 8516.79.0000, 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.” 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 https://hts.usitc.gov/current. 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 Hope Abada at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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