CLA-2-73:OT:RR:NC:N4:110
Mr. Kirk L Williams
Amber G Mena DBA CMX Brokerage Services
29054 Lake Houston Lane
Huffman, TX 77336
RE: The tariff classification of an Oil-less Fryer and Roaster combination from China
Dear Mr. Williams:
In your letter dated January 8, 2016, on behalf of Rankam Metal Products Limited, you requested a tariff classification ruling.
The merchandise under consideration is the Oil-less Fryer and Roaster, item number TF2201801-KK. The item is a propane-fueled domestic appliance described as an “all in one” appliance that roasts meat or other large edibles. It uses heat, at 13000 BTUs, supplied by a connected propane tank (not included.) The Oil-less Fryer and Roaster is made up of approximately 70 percent steel, 25 percent stainless steel, and 5 percent other (aluminum and plastic). The item weighs 25 pounds net and measures 17.32 inches long by 13.38 inches wide by 27.95 high. The Oil-less Fryer and Roaster features handles on either side, a drip pan for easy clean-up sized for disposable aluminum tray, a chrome plated wire basket, and a lid. The heating source utilizes an electronic Piezo igniter, which is permanently built into the cooking device and the heat applied can be regulated using the knob to control the fuel flow, which is permanently attached to the cooker/roaster. The cooking capacity is for up to 22 pounds. The item is designed for outdoor use only.
In your ruling letter you cited NY Ruling N058277, dated May 13, 2009, and suggested that the subject Oil-less Fryer and Roaster is a portable appliance and therefore, it should be classified under subheading 7321.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cooking appliances and plate warmers for gas fuel or for both gas and other fuels, other than portable, other.
The issue to be resolved in this ruling is whether or not the subject Oil-less Fryer and Roaster is portable, i.e., whether it is classified in subheading 7321.11.6000, HTSUS, or subheading 7321.11.1060, HTSUS.
“Portable” is not defined in the statute. In the absence of definitions in the statute, the courts have referred to other sources, including dictionary definitions. Our research has found two cases (albeit involving different merchandise) where the court has cited dictionary definitions of “portable” - Neco Electrical Products v. United States, 14 CIT 181, 184 (1990) and United Import Sales, Inc. v. United States, 66 Cust. Ct. 355, 360 (1971). The courts in those cases used certain of the same dictionaries which CBP use.
Webster’s Third New International Dictionary (unabridged ed.; 1986) defines “portable” as: “1: capable of being carried: easily or conveniently transported: light or manageable enough to be readily moved (a --- grill) (a --- power drill). “ The Compact Edition of the Oxford English Dictionary (1987) defines “portable” as: “1. Capable of being carried by hand or on the person; capable of being moved from place to place; easily carried or conveyed . . . “ The Random House Dictionary of the English Language (unabridged ed.; 1973) defines “portable” as: “1. Capable of being transported or conveyed; a portable stage. 2. Easily carried or conveyed by hand: a portable typewriter . . . “ Merriam-Webster OnLine (http://www.m-w.com/cgi-bin/dictionary; January 4, 2001) defines portable as: “1 a : capable of being carried or moved about [a portable TV] . . . “ Most of these definitions include more than one “concept” with respect to the meaning of “portable.”
The subject Oil-less Fryer and Roaster can be moved, from place to place on one’s patio or lawn, because of its size and weight, it can be “easily carried or conveyed by hand.” Additionally, the weight and dimension of the combination smoker, roaster and grill in the cited ruling is much greater (twice as much) than the subject Oil-less Fryer and Roaster. Therefore, classification under subheading 7321.11.6000, HTSUS, would not be applicable.
The applicable subheading for the Oil-less Fryer and Roaster, item number TF2201801-KK, will be 7321.11.1060, HTSUS, which provides for "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels: Portable, Other." The general rate of duty will be 5.7 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 Hope Abada at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division