CLA-2-85:RR:NC:N1:113 J83667

Ms. Carol Ritchings
Conair Corporation
140 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of an electric pressure cooker from China

Dear Ms. Ritchings:

In your letter dated April 14, 2003, you requested a tariff classification ruling.

The sample you submitted is an electric pressure cooker. The body and lid of the cooker are made of metal, and the handles, of plastic. The cooker rests upon a removable plastic base that contains a heating element. The applicable subheading for the pressure cooker will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, other. The rate of duty will be 2.7 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