CLA-2 OT:RR:CTF:EMAIN H315201 NVF
Mr. Lawrence Friedman
Barnes, Richardson & Colburn LLP
303 East Wacker Drive
Suite 305
Chicago, IL 60601
RE: Tariff classification of the “Anova Precision Oven”
Dear Mr. Friedman:
This is in response to your request, dated November 5, 2020, for a binding ruling filed on behalf of your client, Electrolux Home Products, Inc. (Electrolux) concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of their Precision Oven produced under the Anova brand. In preparing this ruling, consideration was also given to the substance of our teleconference held on January 6, 2021.
FACTS:
The item under consideration is described as a tabletop cooking apparatus for home use. Photos of the Precision Oven show an appliance that resembles a microwave oven, but with a water reservoir on the side. The Precision Oven cooks food using convection heat, with an optional “sous vide mode” that monitors humidity and automatically adjusts to maintain the desired relative humidity within the cooking chamber. The convection heat provides cooking temperatures between 77? to 482? when “sous vide mode” is not selected and a range of 77? to 212? when “sous vide mode” is activated (steam being 212?).
ISSUE:
Is the Anova Precision Oven classified as an oven of subheading 8516.60, HTSUS, or as an other electrothermic appliance of subheading 8516.79, HTSUS?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.
The HTSUS subheadings under consideration are as follows:
8516 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:
8516.60 Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters:
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Other electrothermic appliances:
8516.79 Other.
Because there is no disagreement that the Precision Oven is classifiable under heading 8516, HTSUS, the instant matter is governed by GRI 6, which states that:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
Note 3 to Section XVI of the HTSUS states that:
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
In your request, you argue that the sous vide mode of the Precision Oven imparts the principal function of the appliance and therefore, the Precision Oven should be classified under subheading 8516.79.00, HTSUS, as an other electrothermic appliance of a kind used for domestic purposes.
Customs has previously classified hybrid domestic steam ovens under subheading 8516.60, HTSUS. NY N050999 (Feb. 20, 1999) (Sharp Superheated Steam Oven model AX-1200); NY K87292 (July 1, 2004) (Sharp Water Oven model AX-700S); and NY N242410 (June 19, 2013) (Cuisinart Combo Steam and Convection Oven, model CSO-300). Notably, all the appliances previously classified in subheading 8516.60 have the option of cooking food with or without steam. The Sharp Superheated Steam Oven can cook food using microwave, traditional steaming, or convection heat, and has the option of combining steam and convection heat. The Sharp Water Oven can cook food with convection heat or convection plus steam. Finally, the Cuisinart Combo Oven, which looks substantially similar to the instant Precision Oven, can cook food using convection or steam, or a combination of both.
In this case, we have a similar hybrid appliance, which cooks using convection heat, and with an optional steam or “sous vide” mode. Electrolux argues that the Precision Oven is distinct from the other hybrid appliances because it has the ability to change the relative humidity whereas the other appliances use steam as a feature. Electrolux repeatedly emphasizes that the Precision Oven contains a wet bulb sensor, which it argues differentiates the Precision Oven from the other hybrid appliances discussed above. However, the presence of an additional sensor does not change the manner in which the Precision Oven functions; it remains an appliance that cooks food using convection heat with the option to use steam as a feature. Indeed, marketing materials on the Anova website show that the Precision Oven has four sensors, and nothing indicates that the wet bulb sensor is the primary one. At best, the wet bulb sensor appears to provide improved temperature and humidity control within the oven, but only when the “sous vide” mode is activated; the wet bulb sensor does not need to be used in order for the oven to cook food. We therefore do not find that the optional “sous vide mode”, and the use of the wet bulb sensor to help create the conditions found in sous vide cooking, provides the principal function of the Precision Oven.
We find instead that, pursuant to Note 3 to Section XVI of the HTSUS, the convection heat elements perform the principal function of the Precision Oven. The appliance is used to cook food, and convection heat is the principal method by which the food is cooked. The “sous vide mode” can be toggled off or on and when used, is used in conjunction with the principal function of cooking with convection heat, whereas without the ability create convection heat, the Precision Oven would not be able to cook food. Thus, the “sous vide mode” is limited. The convection heat function, on the other hand, is used at all times. We further observe that Anova’s website markets the Precision Oven as an oven that provides improved results. Not surprisingly, the name of the appliance itself, the Precision Oven, also belies Electrolux’s arguments that the appliance is not an oven.
In light of the foregoing, we find that the Precision Oven is classified under subheading 8516.60, HTSUS which provides for “Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters.”
HOLDING:
By application of GRIs 1 and 6, and Note 3 to Section XVI of the HTSUS, the Precision Oven is classified under subheading 8516.60.40, 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.” The column one, general rate of duty is free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8516.60.40, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8516.60.40, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory Connor, Chief
Electronics, Machinery, Automotive, and
International Nomenclature Branch