The tariff classification of an electric s’more maker from China.
Issued March 29, 2021 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8516.79.0000
Headings: 8516
GRI rules applied: GRI 3(b)
Product description
The product under consideration is described as a “S’more Maker,” CVS item number 369616. It consists of an electric stainless-steel heating unit, four 12-inch forks/skewers, and a plastic tray that holds the heater and s’more ingredients. The set is designed to provide the necessary equipment to make chocolate and marshmallow s'more treats at home. It will not include the chocolate, marshmallows, or graham crackers, which must be provided by the user. To operate, the user turns on the heater, roasts a marshmallow by impaling it on a fork and holding it over the top of the heating unit, and then takes the heated marshmallow to finish construction of the s'more. The submission indicates the heating unit predominates in value over the other components. We agree that the electric heating unit, a domestic appliance, would impart the essential character to the set, General Rule of Interpretation 3(b) noted.
CBP rationale
it over the top of the heating unit, and then takes the heated marshmallow to finish construction of the s'more. The submission indicates the heating unit predominates in value over the other components. We agree that the electric heating unit, a domestic appliance, would impart the essential character to the set, General Rule of Interpretation 3(b) noted. The applicable subheading for the “S’more Maker,” CVS item number 369616, 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 at https://hts.usitc.gov/current.
Full text
N318400 March 29, 2021 CLA-2-85:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an electric s’more maker from China. Dear Mr. Kenny: In your letter dated March 19, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. The product under consideration is described as a “S’more Maker,” CVS item number 369616. It consists of an electric stainless-steel heating unit, four 12-inch forks/skewers, and a plastic tray that holds the heater and s’more ingredients. The set is designed to provide the necessary equipment to make chocolate and marshmallow s'more treats at home. It will not include the chocolate, marshmallows, or graham crackers, which must be provided by the user. To operate, the user turns on the heater, roasts a marshmallow by impaling it on a fork and holding it over the top of the heating unit, and then takes the heated marshmallow to finish construction of the s'more. The submission indicates the heating unit predominates in value over the other components. We agree that the electric heating unit, a domestic appliance, would impart the essential character to the set, General Rule of Interpretation 3(b) noted. The applicable subheading for the “S’more Maker,” CVS item number 369616, 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 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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