CLA-2-85:OT:RR:NC:N1:102
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue, Suite 4500
New York, New York 10106
RE: The tariff classification of an electrothermic appliance from China
Dear Mr. Zelman:
In your letter dated June 14, 2011 you requested a tariff classification ruling on behalf of your client, Bernheim & Rice, Inc. An operator’s manual and a picture were included with your submission.
The product under consideration is described as the AquaChef®, a portable, electric countertop “oven.” This household cooking appliance is comprised of a stainless steel lid and cooking basket, an LCD control display panel with an adjustable thermostat and indicator lamps, a water bath and a non-slip base.
You indicate that the unit cooks food by the “sous vide” method. Under this system, water is filled to the required level in the water bath and pre-heated to a desired temperature. Once preheated, the food which is first placed in an airtight plastic bag is then put in the cooking basket and lowered into the cooker. The lid is closed and the mode buttons are pressed to set the required cooking time and desired temperature.
You suggest classification of the AquaChef® under subheading 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes…other portable cooking stoves, ranges and ovens.
We agree that the AquaChef® is an electrothermic appliance of HTSUS heading 8516. However, based on the information provided, we find that this product is more akin to a temperature controlled water bath than an oven and is more specifically provided for under subheading 8516.79, HTSUS. Unlike conventional and microwave ovens which rely on a heated or radiated air space enclosed within a chamber to cook foodstuffs, the AquaChef® relies on heated water and uses cooking temperatures much lower than the temperatures associated with conventional ovens.
The applicable subheading for the AquaChef® will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem.
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