CLA-2-85:OT:RR:NC:N1:102

Ms. Dana Marlene Martin
Robert D. Gordon LCB dba Cali American CB
161 W. Victoria Street, Suite #220
Long Beach, CA 90805

RE: The tariff classification of a bread maker from China

Dear Ms. Martin:

In your letter dated March 30, 2011 you requested a tariff classification ruling on behalf of your client, Metro Thebe Inc. The product under consideration is identified as The Custom Loaf Bread Maker, model number BBM800XL. Descriptive literature and photographs were submitted.

The bread maker is an electrical baking appliance for use in the home. It is made of stainless steel and measures 16.25” (L) X 10” (W) X 16.25” (H). The bread maker features a smart LCD screen with progress indicator displaying 13 automatic settings, 3 crust colors and 4 loaf sizes ranging from 1.0 lb. to 2.5 lb. family size, a 13 hour delay start timer and 9 custom settings to store personal recipes. In addition, this product includes a non-stick bread pan, an automatic fruit and nut dispenser for use during the knead setting, a collapsible paddle for bread and dough settings and a variety of recipes.

The applicable subheading for the Custom Loaf Bread Maker will be 8516.60.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cooking stoves, ranges and ovens used for domestic purposes. 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 T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division