CLA-2-85:RR:E:NC:N1:102
Mr. Arthur D. Kaminski
Galsk Pty Ltd.
Gannon Hanson Hamersly
3 Richardson St.
West Perth, Western Australia
6005 Australia
RE: The tariff classification of a toaster oven from China
Dear Mr. Kaminski:
In your letter dated June 6, 2007 you requested a tariff classification ruling on behalf of Galsk Ltd.
The merchandise is a small toaster oven used to prepare a variety of foods and snacks, as well as to toast bread.
The applicable subheading for the toaster oven will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes, other portable ovens, cooking stoves, ranges and ovens. The rate of duty is free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division