Sep 18 1990
Mr. Robert De Huete
19-62 79 Street
Jackson Heights, N. Y. 11370
RE: The tariff classification of a combination microwave oven from England.
Dear Mr. De Huete:
In your letter dated August 31, 1990, you requested a tariff
The merchandise is a microwave oven and electric stove top combined in a
The applicable subheading for the oven will be 8516.50.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for microwave
ovens. The rate of duty will be 4% ad valorem.
Customs Regulations Sections 148.33 through 148.36 and Sections 148.101
through 148.104 describe the rates of duty applicable to noncommercial
importations accompanying returning residents. Basically, a resident is
allowed a $400 exemption from duty on merchandise acquired as an incident of
a foreign journey lasting not less than 48 hours. When family members
residing in one household travel together, the exemption may be grouped.
Amounts above the exemption up to an additional $1000 are subject to a 10% ad
valorem flat rate of duty. We recommend that you contact your local Customs
office for more information before you travel.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Jean F. Maguire
New York Seaport