CLA-2-85:RR:NC:N1:113 F80083
Ms. Joanne Israel
KWE (USA), Inc.
28825 Goddard Road
Suite 100
Romulus, MI 48174
RE: The tariff classification of a roaster from South Korea
Dear Ms. Israel:
In your letter dated November 24, 1999, on behalf of Jaeil America, Inc., you requested a tariff classification ruling.
The merchandise is the Ronco Showtimetm Rotisserie & BBQ. The unit incorporates a 900 W radiant heating element and a timer to monitor the cooking time. A heat reflector slides behind the heating element. Meat is placed on two spit rods, which are connected to a gear wheel. A second gear wheel is placed on the spit rods before it is locked into place inside the roaster. There is a drip tray at the bottom and a glass door at the front of the unit.
The applicable subheading for the rotisserie will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for cooking stoves, ranges, cooking plates, boiling rings, griller and roasters, other. The rate of duty will be 2.7 percent ad valorem.
The rate will remain effective in the year 2000.
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 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division