CLA-2-85:RR:NC:N1:113 E84611

Ms. Pamela J. Gruszczynski
Midwest Transatlantic Lines, Inc.
1230 West Bagley Road
Berea, OH 44017-2910

RE: The tariff classification of an electric kettle from the United Kingdom

Dear Ms. Gruszczynski:

In your letter dated July 8, 1999, on behalf of Professional Housewares Distributors and PHD West, Inc., you requested a tariff classification ruling.

The sample you provided is the Russell Hobbs Model 3104US1 Classic Stainless Steel Kettle. The kettle has a capacity of 1.7 liters. It consists of a vessel containing a permanently incorporated electric immersion heater for the heating of water for domestic use.

The applicable subheading for the kettle will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage water heaters and immersion heaters, other water heaters and immersion heaters. The rate of duty will be free.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division