CLA-2-85:OT:RR:NC:N4:415
Mr. Neil S. Helfand
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue, Floor 36
New York, NY 10022
RE: The tariff classification of the PowerXL Grill Air Fryer Combo from China.
Dear Mr. Helfand,
In your letter dated October 06, 2020, you requested a tariff classification ruling on behalf of your client, Tristar Products, Inc.
Product literature, including images, was provided in lieu of a sample.
The product under consideration is described as the PowerXL Grill Air Fryer Combo, model number MFC-AF-6. Your submission indicates the PowerXL Grill Air Fryer Combo is a multi-functional appliance intended for use in a home kitchen setting and represents an all-in-one cooking device. The numerous components of the device can be assembled and configured in various ways. This allows users to select from one of the 12 following food preparation preset functions: slow cook, steam, sauté, grill, air fry (dehydrate), bake, roast, rice, simmer, sous vide, fry, and keep warm. It includes the main housing unit, detachable air frying lid, detachable glass lid, air inlet vent, air outlet vent, lid handle, control panel, control knobs, power cord, inner pot with ceramic coating, grill plate, and ladle. Per your correspondence, this product does not have a thermometer probe. The appliance features a light emitting diode (LED) timer with automatic shutoff, has a six quart capacity, provides 1550 watts of power, and has a temperature range of 100 degrees to 500 degrees Fahrenheit.
From the documentation, it appears to have two primary configurations, one with the air fryer lid that provides oven-like functionality, and the other with the glass lid allowing cooking with liquids. Each of these configurations would be classified in separate subheadings within heading 8516. As such, we are in agreeance with your argument that this appliance would be classified using General Rule of Interpretation 3(c) as it lacks a single principal function.
The applicable subheading for the PowerXL Grill Air Fryer Combo, model number MFC-AF-6, will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[e]lectric 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: [o]ther electrothermic appliances: [o]ther.” The column one, general rate of duty is 2.7 percent.
With regard to the applicable rate of duty, the PowerXL Grill Air Fryer Combo is also provided for in HTSUS heading 9902. HTSUS subheading 9902.16.74, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[e]lectrothermic multifunctional cookers (multicookers) of a kind used for domestic purposes, each incorporating a timer and designed to prepare foods by various methods, including boiling, simmering, baking, frying, roasting or stewing (provided for in subheading 8516.79.00), the foregoing without a thermometer probe.” This appliance meets the prerequisites of this tariff provision. Accordingly, it is entitled to beneficial treatment under HTSUS subheading 9902.16.74. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division