CLA-2-85:OT:RR:NC:N1:102
Ms. Marilyn-Joy Cerny
Cerny Associates, P.C.
24 Smith Street (Building2, Suite 102)
Pawling, NY 12564
RE: The tariff classification of electric deep fryers from China
Dear Ms. Cerny:
In your letter dated August 9, 2011 you requested a tariff classification ruling on behalf of your client Sunbeam Products.
The articles in question are described as the “Oster 2.5 Liter Cool Touch Deep Fryer” and the “Oster Liter Immersion Deep Fryer”. Descriptive information was submitted.
The Oster 2.5 liter Cool Touch Deep Fryer is a countertop domestic use appliance. The Cool Touch Deep Fryer comes with a frying basket, lid, oil reservoir, and condensation trap. The oil reservoir is permanently assembled within the deep fryer housing. An electrically operated heating element is in turn permanently assembled within the oil reservoir. To operate the deep fryer, cooking oil is added to the oil reservoir, completely immersing the heating element. When the unit is turned on, the heating element will heat the cooking oil to the desired temperature. At that point, food may be lowered into the deep fryer by way of the frying basket.
The Oster 3 liter Immersion Deep Fryer is a countertop model domestic use appliance. The Immersion Deep Fryer comes with a frying basket, lid, oil reservoir, and control panel/heating element, all of which are removable from the unit housing. The heating element is separate and apart from the oil reservoir. To operate this deep fryer, the oil reservoir is first assembled into the unit housing. Next, the control panel with heating element is attached. Cooking oil is then added to the oil reservoir, which completely immerses the heating element within the cooking oil. When the unit is turned on, the heating element will heat the cooking oil to the desired temperature. At that point, food may be lowered into the deep fryer by way of the frying basket.
The applicable subheading for the Oster 3 liter immersion deep fryer will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other instantaneous electric water heaters and immersion heaters. The rate of duty is free.
We need additional information in order to provide a ruling on the classification of the Oster 2.5 liter Cool Touch Deep Fryer.
Please provide a more detailed explanation of the construction of the deep fryer. Is the heating element and integral part of the oil reservoir encased within the bottom of the reservoir? Does the heating element heat the reservoir, which in turn heats the frying oil? If possible, provide a technical drawing showing the heating element in relation to the oil reservoir.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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