N298390 N2 Ruling Active

The tariff classification of a pressure cooker from China.

Issued July 10, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.79.0000

Headings: 8516

Product description

The product under consideration is described as the “Toastmaster 6 Quart Pressure / Slow Multi-Purpose Cooker - Electric,” SKU number 21474201. This is an electric domestic appliance that can roast, brown, steam, slow cook, and pressure cook. The body is made from stainless steel and the lid and handles are made of plastic. It is intended to sit on a kitchen countertop.

Full text

N298390 July 10, 2018 CLA-2-85:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a pressure cooker from China. Dear Ms. Barnes: In your letter dated June 27, 2018, you requested a tariff classification ruling. The product under consideration is described as the “Toastmaster 6 Quart Pressure / Slow Multi-Purpose Cooker - Electric,” SKU number 21474201. This is an electric domestic appliance that can roast, brown, steam, slow cook, and pressure cook. The body is made from stainless steel and the lid and handles are made of plastic. It is intended to sit on a kitchen countertop. The applicable subheading for the “Toastmaster 6 Quart Pressure / Slow Multi-Purpose Cooker - Electric,” SKU number 21474201, will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "[e]lectric 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: [o]ther electrothermic appliances: [o]ther.” The column one, general rate of duty is 2.7 percent. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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