CLA-2-85:RR:NC:N1:113: R01536
Mr. Heidar Nuristani
Central Purchasing, LLC
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of a oven/grill/coffee maker combination from China
Dear Mr. Nuristani:
In your letter dated February 22, 2005, you requested a tariff classification ruling.
The merchandise is a 3-in-1, space saving, kitchen appliance called the “Magic Oven”. The unit contains a toaster oven, a grill and a coffee maker. It measures approximately 16 inches long by 9 inches wide by 10 inches high. The 4-cup capacity drip coffee maker is on the right side of the Magic Oven. The toaster oven is on the left side beneath the single round grill plate.
The applicable subheading for the Magic Oven will be 8516.71.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, coffee makers, automatic drip and pump type. The rate of duty will be 3.7 percent ad valorem.
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division