CLA-2-85:OT:RR:NC:N4:415
Mr. Vincent Barone
Clasquin USA, Inc.
10 5th Street, Suite 401
Valley Stream, NY 11581
RE: The tariff classification of air fryers with grills from China.
Dear Mr: Barone:
In your letter dated March 30, 2021, you requested a tariff classification ruling on behalf of your client, Groupe SEB USA.
Product literature with images was provided in lieu of samples.
The products under consideration are the Tefal Easy Fry & Grill XL, T-Fal Easy Fry Air Fryer 3.7 Quart (model number EY120850), T-FAL Easy Fry & Grill XL 4.4 Quart (model number EY505852), T-FAL Easy Fry XXL + Grill 5.9 Quart (model number EY705D51), and T-FAL Easy Fry Oven & Grill XXL 11.6 Quart (model number FW501850). These five air fryers function like traditional air fryers, but also include a die-cast grill grid that fits within the air fryer. Per the documentation, this allows the user the ability to “grill” meat without the smoke and smell. This office is of the opinion that it is the heated air circulated within the enclosed compartment that primarily cooks the food, not the grill grid, and these appliances are unlike the grillers referenced in subheading 8516.60 as those are generally open in design and do not also function like an oven. As these products are all domestic appliances intended to sit on a kitchen countertop, they will be classified consistent with previous rulings issued for air fryers.
The applicable subheading for these five air fryers will be 8516.60.4070, Harmonized Tariff Schedule of the United States (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 column one, 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.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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