Ms. Mariana J. Vincent
Reliant Customhouse Broker
9925 Via de la Amistad
San Diego, CA 92154
RE: The tariff classification of microwave oven assemblies from Mexico
Dear Ms. Vincent:
In your letter dated December 2, 2008 on behalf of Sohnen Enterprises, you requested a tariff classification ruling.
The articles in question are microwave oven assemblies returned to the United States after testing in Mexico. You indicate that the assemblies are complete microwave ovens of Chinese origin from which the magnetron, the component that generates the high-frequency electromagnetic waves essential to the operation of the oven, has been removed. The magnetron is removed in the United States by Sohnen Enterprises prior to exporting the assemblies to their repair facility in Mexico.
The applicable subheading for the microwave oven assemblies will be 8516.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for assemblies for the microwave ovens of subheading 8516.50, incorporating more than one of the following: cooking chamber; structural supporting chassis; door; outer case. The rate of duty is free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth Brock at (646) 733-3009.
Robert B. Swierupski
National Commodity Specialist Division