CLA-2-85:OT:RR:NC:N4:415
Ms. Kerissa MacKay
MacKay Customs, LLC
P.O. Box 770909
Lakewood, OH 44107
RE: The tariff classification of a sous vide cooking appliance from China.
Dear Ms. MacKay:
In your letter dated October 7, 2021, you requested a tariff classification ruling on behalf of your client, EatFigo.
Product information was submitted in lieu of a sample.
The merchandise under consideration is described as the FIGO, which is a domestic tabletop sous vide cooking appliance. It cooks vacuum sealed food in a heated water bath. FIGO’s only cooking method is using the water reservoir. To cook, the user places the food in a vacuum sealed bag and then places the bag into FIGO’s water reservoir. Once the food is cooked, the appliance can cool the food to maintain the integrity of the cooking results until the user is ready to consume. FIGO has a temperature cooking range of 36 degrees to 190 degrees Fahrenheit and a cooling temperature of 37 degrees Fahrenheit. The cooking power is 1,000 watts/120 volts and the cooling power used is 61 watts. The FIGO features an electronic display screen and can connect to the user’s smartphone. As this domestic appliance’s principal function is to cook food using electrically generated heat, we agree that classification within heading 8516 would be appropriate.
The applicable subheading for the FIGO sous vide cooking appliance will be 8516.79.0000, 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 electrothermic appliances: [o]ther.” The column one, general rate of duty is 2.7 percent.
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 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