CLA-2-85:OT:RR:NC:N1:102

Mr. Jose Gonzalez
HSN
1 HSN Drive
St. Petersburg, FL 33729

RE: The tariff classification of a bread maker from China.

Dear Mr. Gonzalez:

In your letter dated July 19, 2013 you requested a tariff classification ruling. A representative sample was included with your submission and will be returned to you.

The product you plan to import is described as a 2.0 lb. programmable bread maker and referred to as item number BBME0070. This electrical baking appliance is for household use and features electronic controls, an LCD display, 3 crust settings, 12 programmable cooking functions, a 13 hour delay bake timer and an automatic ingredient dispenser.

The applicable subheading for the bread maker will be 8516.60.4070, 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 ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, cooking stoves, ranges and ovens, other, portable. The rate of duty will be free.

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 http://www.usitc.gov/tata/hts/.

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 Michael M. Volpe at (646) 733-3009.

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division