CLA-2-85:RR:NC:N1:113: R01538

Ms. Christy R. McMunn
Maytag Corporation
403 West Fourth St. North
Newton, IA 50208-0039

RE: The tariff classification of a combination stove/sink/refrigerator from Mexico

Dear Ms. McMunn:

In your letter dated February 22, 2005, you requested a tariff classification ruling.

The merchandise is the Admiral Compact Kitchen (item number LPK5404ARW). It is a one-piece unit consisting of an electric cooktop with two 1250-watt elements, a stainless steel sink with hot and cold water faucet, and a 5.4-cubic foot refrigerator.

The applicable subheading for the Admiral Compact Kitchen will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric ovens, cooking stoves, ranges, cooking plates, boiling rings, grillers, and roasters, other. The rate of duty will be 2.7 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division