CLA-2-85:OT:RR:NC:1:102
Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of the Ninja Cooking System from China.
Dear Ms. Purcell:
In your letter dated October 23, 2013 you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you.
The product to be imported, referred to as Item Number K39754, is the Ninja 3-in-1 Cooking System. Marketed as a replacement for the stove top, oven and slow cooker, this electrothermic appliance not only sears, bakes, roasts, steams, sautés, simmers and slow cooks but also has an autowarm/buffet setting. The system includes a 6 qt. cooking pot with dome lid and specially designed accessories such as a roasting rack, multi-purpose bake pan, loaf pan, fork lifter set, 2 nylon utensils and a Ninja cookbook.
The applicable subheading for the Ninja Cooking System will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 electrothermic appliances, other. The rate of duty will be 2.7 percent ad valorem.
Although you agree with classification in subheading 8516.79.0000, HTSUS, you also suggest classification of the subject merchandise in subheading 8516.60.4070, HTSUS, as portable cooking stoves, ranges and ovens. Because the Ninja System is a multicooker with functions beyond that of an ordinary oven, it is best classified as an other electrothermic appliance.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division