CLA-2-85:OT:RR:NC:N4:415
Ms. Christi Roos
Mallory Alexander International Logistics
4294 Swinnea Road
Memphis, TN 38118
RE: The tariff classification of a toaster oven from China.
Dear Ms. Roos:
In your letter dated May 17, 2022, you requested a tariff classification ruling on behalf of your client, The Cookware Company (USA), LLC.
Images and product packaging was provided in lieu of a sample.
The product under consideration is an electric countertop toaster oven used to bake, broil, toast, or warm food. It has a 12-liter interior capacity that holds four slices of bread or a nine-inch pizza. It will be imported with three accessories, a stainless-steel bake rack, an aluminum bake pan, and a removable crumb tray. Per your submission, the toaster oven will come in three different colors: pink, turquoise, and black.
In your request, you stated you believe this toaster oven is appropriately classified within subheading 8516.72.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toasters. We note the packaging states this is “all the oven you need.” Further, we refer you to New York rulings N301199, dated November 5, 2018, and N024187, dated March 31, 2008, which classified toaster ovens with similar interior capacities, specifically they both could also cook a nine-inch pizza, as portable ovens and not as toasters.
As such, the applicable subheading for the this electric countertop toaster oven will be 8516.60.4070, 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 ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: [c]ooking stoves, ranges and ovens: [o]ther: [p]ortable.” The general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8516.60.4070, 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 8516.60.4070, 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, including information on exclusions and their effective dates, 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 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