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July 2, 2015
TARIFF NO.: 8516.60.4070
Mr. Robert Grasing
Cerny Associates, P.C
24 Smith Street
Building 2, Suite 102
Pawling, NY 12564
RE: The tariff classification of an electric oven from China
Modification to Ruling Number N265310
Dear Mr. Grasing:
This replaces Ruling Number N265310, dated July 1, 2015, which contained a clerical error. The third paragraph referenced to a different product. A complete corrected ruling follows.
In your letter dated June 1, 2015, on behalf of Ace Hardware Corporation, you requested a tariff classification ruling.
The product under consideration is identified as the Masterbuilt Butterball Oil-Free Turkey Fryer (Ace Item 8267866/Mfr. No. 20100809). The item is a cylinder-shaped domestic electric oven/roaster. It uses a 1650 watt electrically powered heating element and a radiant heat to fry the turkey without a drop of oil. It can be used to smoke the food by adding wood chips to the tray. The item measures approximately 15.4 inches high by 15.8 inches wide by 15.8 inches deep and weighs approximately 24 pounds. The item features a double-wall construction, three legs, a thermostat temperature control, a tempered glass lid, a cooking basket and a removable drip pan. It is suggested that it cooks up to 18 pounds turkey in a third of the time of conventional oven. The roaster is recommended for outdoor use only.
The applicable subheading for the Masterbuilt Butterball Oil-Free Turkey Fryer (Ace Item 8267866/Mfr. No. 20100809) will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric 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, other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, cooking stoves, ranges and ovens, other, portable. The rate of duty will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Hope Abada at firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division