CLA-2-85:OT:RR:NC:N4:415
Ms. Lesa Hubbard
JCPenney Purchasing Corporation
6501 Legacy Drive, MS 4202
Plano, TX 75024
RE: The tariff classification of three air fryers from China.
Dear Ms. Hubbard:
In your letter dated October 1, 2018, you requested a tariff classification ruling.
The products under consideration are described as the “Cooks 5.3 Quart Air Fryer” (item number 780-5129), “Cooks 1.2 Quart Digital Air Convection Air Fryer” (item number 780-3290), and “Cooks 2.6 Quart Air Fryer” (item number 780-2351). They are all considered air fryers, which are electric domestic appliances that circulate heated air to cook food. The main difference between these three products is the volume of the cooking basket and the controls for operation. They are all intended to sit on a kitchen countertop.
In the request, you indicate that your supplier is proposing the classification of 8516.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[e]lectric 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: [o]ther ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: [o]ther. We disagree with this classification. Please refer to HQ 963678, dated September 11, 2000, which discusses the definition of an oven. As these three products all feature an enclosed compartment that is principally used to cook food, it is in this office’s opinion that they would meet the definition of an oven for classification purposes.
The applicable subheading for the “Cooks 5.3 Quart Air Fryer” (item number 780-5129), “Cooks 1.2 Quart Digital Air Convection Air Fryer” (item number 780-3290), and “Cooks 2.6 Quart Air Fryer” (item number 780-2351) will be 8516.60.4070, HTSUS, which provides for: "[e]lectric 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: [o]ther ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: [c]ooking stoves, ranges and ovens: [o]ther: [p]ortable.” The column one, general rate of duty is Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8516.60.40, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8516.60.4070, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division