CLA-2-85:OT:RR:NC:1:405
Mr. Ronald Ige
R. Ige & Co. Inc.
4723 Marine Avenue
Lawndale, CA. 90260
RE: The tariff classification of a pizza maker from China.
Dear Mr. Ige:
In your letter dated September 17, 2013 you requested a tariff classification ruling. A representative sample, including an instructional booklet, was submitted with your request and will be returned to you.
The product to be imported is the Breville Crispy Crust, Model # BPZ600XL. Described as a 12” stone pizza oven, this portable flip top countertop appliance has both top and bottom heating elements. It also features an on/off switch, variable temperature control, a viewing window and a heating indicator light. The Crispy Crust comes with a cool touch handle, sturdy non slip feet and a removable pizza stone. This product is marketed strictly for household use.
You suggest classification of this electrothermal appliance in subheading 8516.60.4080, Harmonized Tariff Schedule of the United States (HTSUS) as an other oven. However, since this unit is portable, we find that it is more specifically provided for elsewhere in heading 8516.
The applicable subheading for the Breville Crispy Crust, Model # BPZ600XL will be 8516.60.4070, HTSUS, which provides for electric 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, other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, cooking stoves, ranges and ovens, other, portable. The rate of duty will be 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 J. Sheridan at (646) 733-3012.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division