CLA-2-85:RR:NC:N1:113 I80666
Ms. Gilda E. Jennings
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of a roaster oven and buffet server from China
Dear Ms. Jennings:
In your letter dated April 8, 2002, you requested a tariff classification ruling.
The samples you submitted are a Rival 18-Quart Roaster Oven (item number R0180KW) and a Rival Buffet Server (item number BR200). The roaster oven has a removable steel cooking pan and a steel roasting rack. It features a 1450-watt temperature control range from 150 to 450 degrees to allow roasting, baking and cooking. The sample you provided also includes a bonus electric knife (item number 450-0505) inside the retail package. The Rival Buffet Server is composed of a steel lift-out tray with 3 removable steel dishes. It is specially designed to fit inside the Rival Roaster Oven to serve and keep food warm.
The applicable subheading for the roaster oven will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, other. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the buffet server will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts, other. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the electric knife will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for other electromechanical domestic appliances with self-contained motor, other appliances, other. The rate of duty will be 4.2 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