CLA-2-85:OT:RR:NC:N4:110
Ms. Marta E. Portillo
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of an electric food smoker from China
Dear Ms. Portillo:
In your letter dated December 29, 2014, you requested a tariff classification ruling.
The product under consideration is a Digital Electric Smoker 725, Model number 14202002. The item is a domestic electric food smoker that is made of steel and weighs approximately 46.3 pounds. The smoker measures approximately 18.11 inches wide by 16.54 inches deep by 32.52 inches high. The smoker features an insulated double-wall construction, a control panel with an LED display, a removable food thermometer and a locking latch for a smoke-tight seal, an integrated handle, 4 adjustable smoking racks and wheels. The cooker has 725 square inch of cooking capacity. The item includes a wood chip and grease trays and equipped with an automatic shutoff.
The applicable subheading for the Digital Electric Smoker 725, Model number 14202002, will be 8516.60.4074, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "Other electrothermic appliances of a kind used for domestic purposes; parts thereof: Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: microwave oven combinations other; potable: other: of a maximum width not exceeding 70 centimeters. The duty rate 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division