CLA-2-85:RR:NC:N1:113 F80111

Mr. James P. Sullivan
Sullivan & Lynch, P. C.
156 State Street
Boston, MA 02109-2508

RE: The tariff classification of a roaster oven from China

Dear Mr. Sullivan:

In your letter dated November 8, 1999, on behalf of Holmes Products, you requested a tariff classification ruling.

The sample you provided is the NESCO Roaster Oven. The Roaster is an oval, 18-quart portable electric oven, able to hold up to a 22-pound turkey. You also request the classification of various components of this item, including the lid, the insert, the interior, and the body without handles, knobs and feet.

The applicable subheading for the roaster oven will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.

The applicable subheading for the components will be 8516.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts for the cooking stoves, ranges and ovens of subheading 8516.60.40, other. The rate of duty will be free.

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