CLA-2-85:S:N:N1:113 877291
Ms. Dora Arbe
Unitrans International Corporation
709 South Hindry Avenue
Inglewood, CA 90301
RE: The tariff classification of New Wave Convection Ovens from
Taiwan
Dear Ms. Arbe:
In your letter dated August 10, 1992, on behalf of Fallah E
Enterprises, you requested a tariff classification ruling.
The merchandise is a portable, electrically heated
convection oven. It is a table or counter top cooking device
which operates by blowing heated air over food which is confined
in a glass chamber. The blower, heating element and thermostat
are combined in one assembly which tops the chamber. The heating
element provides the cooking heat, while the blower circulates
the heat around the food. The oven is accompanied by a number of
racks and other accessories.
The applicable subheading for the New Wave Convection Oven
and accessories will be 8516.60.4090, Harmonized Tariff Schedule
of the United States (HTS), which provides for other
electrothermic appliances of a kind used for domestic purposes,
other ovens, cooking stoves, ranges and ovens, other. The rate
of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport