Mr. Alan Franks
Clear Freight, Inc.
JFK International Airport
North Hangar Road
Building 75, Suite 210
Jamaica, NY 11430
RE: The tariff classification of a combination microwave oven/toaster from South Korea
Dear Mr. Franks:
In your letter dated December 17, 2003, on behalf of LG Electronics, Inc, you requested a tariff classification ruling.
The merchandise is a combination microwave oven and toaster (item number LTM9000). It is a kitchen countertop electric appliance consisting of separate components within the same housing, each operating independently of the other. The left side of the model is a 0.9 cubic foot, 900-watt microwave oven with a recessed turntable, 10 power levels, and 6 automatic cooking options. The right side features an 800-watt toaster with 9 toasting levels.
The applicable subheading for the combination microwave oven and toaster will be 8516.50.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for microwave ovens, having a capacity exceeding 22.5 liters, but not exceeding 31.0 liters. The rate of duty will be 2 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.
Robert B. Swierupski