CLA-2-85:OT:RR:NC:N4:410
Margaret Thomas
Samsung Electronics America Inc.
240 Dividend Drive
Coppell, TX 75019
RE: The tariff classification of multi-function microwave ovens from Malaysia
Dear Ms. Thomas:
In your letter dated October 9, 2025, you requested a tariff classification ruling.
The product under consideration is two models of multi-function microwaves, Models OT90H1780RAA and
ME90H1780RAA, each has a capacity of 48 liters.
Model OT90H1780RAA is an over-the-range microwave oven that has the capability of grilling, baking,
roasting, convention baking and air frying. It features a black ceramic enamel interior cavity.
Model ME90H1780RAA is an over-the-range microwave oven that has the capability of grilling, baking,
roasting, convention baking and air frying. It features a blue ceramic enamel interior cavity.
The submitted information indicates that the microwave component in both models 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;
and NY N326335, dated June 16, 2022; for similar combination microwaves.
As such, the applicable subheading for the multi-function microwaves, Model OT90H1780RAA and Model
ME90H1780RAA, will be 8516.50.0090, 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 31.0 liters.” The column one, general rate of duty is two
percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Malaysia will be
subject to an additional ad valorem rate of duty of 19 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.39, in addition to
subheading 8516.50.0090, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Michael Chen at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division