CLA-2-85:OT:RR:NC:N4:415
Mr. Nicholas J. Birch
Schagrin Associates
900 Seventh Street, Northwest, Suite 500
Washington, D.C. 20001
RE: The tariff classification of a multifunction microwave oven from China.
Dear Mr. Birch:
In your letter dated May 26, 2022, you requested a tariff classification ruling on behalf of your client, Instant Brands, LLC.
An image and product literature were provided in lieu of a sample.
The product under consideration is the “Instant Countertop Multifunction Microwave Oven,” model number EC9P042FY-S00A0A. This 900-watt appliance can microwave, air fry, bake, broil, defrost, and combi-cook, which is a combination of microwave and air fry/convection cooking or microwave and broil. It has an interior capacity of 25 liters and features a turntable with glass tray. Additionally provided is a grill tray and grill basket to be used with the air fry function. The exterior dimensions are 20 inches wide by 11.75 inches high by 17.5 inches deep, and it weighs 33.8 pounds.
We agree that the microwave component would predominate over the other features, General Rule of Interpretation 3(b) noted. This would be consistent with the decisions provided in Headquarters ruling letters 083850, dated June 9, 1989, and 953456, dated February 25, 1994, for similar combination microwaves.
As such, the applicable subheading for the “Instant Countertop Multifunction Microwave Oven,” model number EC9P042FY-S00A0A, will be 8516.50.0060, 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: [m]icrowave ovens; [h]aving a capacity exceeding 22.5 liters but not exceeding 31.0 liters.” The column one, general rate of duty is two 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 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