CLA-2-84:RR:NC:MA:104 816725
Mr. Nicholas Bassill
Luxine, Ltd.
513 Wilshire Blvd., Suite 325
Santa Monica, CA 90401
RE: The tariff classification of induction cooking stoves from Taiwan.
Dear Mr. Bassill:
In your letter dated November 14, 1995 you requested a tariff classification ruling.
The submitted literature and user's manual describes the item to be imported as an Iwatani Induction Cooking "Range". The unit, however, does not include an oven. The DI-2000 model is a 2,000 watt unit with a ceramic glass top plate and a separate control box. It is used either as a free standing unit or as a built-in module to go into other cabinets, usually in combinations of 2, 4, or 6 individual cooking elements. The dimensions of the cooktop are 15" x 14 1/4" x 2 1/4". The control measures 8" x 3 7/8" x 2 1/4". Your company imports for sale to commercial equipment distributors to the restaurant/hotel industry.
The principle of operation for this flame-free cooking unit is as follows: a flat coil situated beneath the ceramic top is fed an electrical current which produces a high frequency magnetic field. When a suitable saucepan (iron, enamel, stainless steel) is placed in the magnetic field, then hundreds of minute elecrtical currents known as eddy currents are induced in the base of the pan. The pan base has electrical resistance to these eddy currents and is converted to heat immediately. The heat is therefore only generated in the saucepan. The heat is quickly transferred to the food inside the pan. During cooking, no energy is lost to the air. When switched off, cooking stops immediately. The cooking surface remains cool.
The applicable subheading for the induction cooking stove will be 8419.81.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking ..., other than machinery or plant used for domestic purposes: for making hot drinks or for cooking or heating food: other cooking stoves, ranges and ovens. 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 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 Robert Losche at 212-466-5670.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division