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

Mr. Jae Yoo
Binex Line Corporation
19515 S. Vermont Ave
Torrance, CA 90502

RE: The tariff classification of a commercial microwave oven from China

Dear Mr. Yoo:

In your letter dated September 10, 2019 you requested a tariff classification ruling on behalf of your client, Turbo Air Inc. Descriptive information was included with your submission.

The commercial microwave oven, model TMW-1800HD, cooks and defrosts food. The oven is described as being heavy duty and is used in restaurants and fast casual dining facilities. The microwave oven features 14 touch control pads, a 60 minute cooking time, five power levels, a VFD display, a glass door and a ceramic tray. The microwave oven measures 18 1/4 inches in length by 14 ½ inches in height.

In your request, you inquire as to whether the subject microwave is classifiable under subheading 8516.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for microwaves. To make this determination we must look to the language of heading 8516. Microwaves would fall under the heading description “other electrothermic appliances of a kind used for domestic purposes”. However, per the provided product information, this microwave is for “commercial styling & durability for fast heating and cooking” and is intended for “quick service and family-style restaurants”. Headquarters Ruling HQ 965863, dated December 3, 2002 addresses the differences between a commercial and a domestic appliance. Further, Explanatory Note 85.16 (E)(d) states this heading excludes “Industrial microwave furnaces, ovens and equipment (for example, microwave ovens of a type designed to be used in restaurants) (heading 85.14).” As this product would be deemed for commerical use, classification within subheading 8516.50 would not be appropriate.

As such, the applicable subheading for the commercial microwave oven, model TMW-1800HD, will be 8514.20.4000, HTSUS, which provides for Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof: Microwave ovens: For making hot drinks, or for cooking or heating food. The general rate of duty is 4 percent ad valorem.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8514.20.4000, 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 8514.20.4000, 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, 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 are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

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 Sandra Martinez at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division