CLA-2-85:OT:RR:NC:N4 410
Thomas O'Donnell
Olsson Frank Weeda Terman Matz PC
2000 Pennsylvania Avenue NW, Suite 4003
Washington, DC 20006
RE: The tariff classification of a multi-function microwave oven from China
Dear Mr. O'Donnell:
In your letter dated January 20, 2026, you requested a tariff classification ruling made on behalf of
Revolution Cooking, LLC.
The product under consideration is identified as “Macrowave Oven”, which is a combination microwave, air
fryer, and toaster oven. Each mode can be operated independently or in combination with the other modes, all
within the same housing. This flatbed countertop unit measures 15 X 23 X 21 inches, is rated at 1,000W at
120 volts, has a 7 inch one-touch control panel, operates at household speeds, and features a capacity of 25.5
liters. The Macrowave Oven is designed primarily for domestic use.
In your submission, you propose the Macrowave Oven should be classified in subheading 8516.50.0060,
Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The submitted information indicates that the microwave component in the Macrowave Oven 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; NY N326335, dated June 16, 2022; NY N354805, dated November 3, 2025; for similar
combination microwave ovens.
The applicable subheading for the Macrowave Oven will be 8516.50.0060, 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.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division