CLA-2-85:OT:RR:NC:N1:102
Ms. Karen Hong
Select Brands Incorporated
10817 Renner Boulevard
Lenexa, KS 66219
RE: The tariff classification of a donut, cupcake, cake pop and whoopie pie maker from China
Dear Ms. Hong:
In your letter dated July, 19, 2011 you requested a tariff classification ruling. Instruction manuals and representative samples were included with your submission. The samples will be returned to you.
The items you plan to import are described as the Babycakes™ Donut Maker, model number
DN-6, Cupcake Maker, model number CC-2828PK, Cake Pop Maker, model number CP-12, and Whoopie Pie Maker, model number WH-24. These electrical appliances are designed for household use only.
The donut maker features a nonstick cooking surface, six cooking reservoirs, a locking lid latch, a red “power” light and a green “ready” light that indicates the product has been preheated to the proper cooking temperature. It also includes a two-pronged fork and a wire cooling rack. This appliance cooks donuts in approximately four minutes.
The cupcake maker consists of eight nonstick cooking reservoirs, a locking lid latch, a red “power” light and a green “ready” light. It also comes with a 10” inch icing bag, decorating tips, crust cutting tools and a recipe book. This product bakes mini cupcakes in approximately five to eight minutes.
The cake pop maker features a nonstick cooking surface, twelve cooking reservoirs, a locking lid latch, a red “power” light and a green “ready” light that indicates the product has been preheated to the proper cooking temperature. It also includes a two-pronged fork, fifty cake pop sticks and a cooling rack/cake pops stand. This product cooks cake pops in approximately four to six minutes.
The whoppie pie maker consists of twelve nonstick cooking reservoirs, a locking lid latch, a red “power” light and a green “ready” light that indicates the product has been preheated to the proper cooking temperature. It also comes with an icing bag with filling tip, a two-pronged fork and a wire cooling rack. This appliance cooks whoopie pies in approximately two minutes.
You suggest classification of these appliances under subheading 8516.60.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric cooking stoves, ranges and ovens. However, the subject items do not resemble nor do they cook food in the same manner as the articles of subheading 8516.60, HTSUS. They are similar in appearance to waffle irons with a base and a lid, but the cooking reservoirs are molds for the donuts, cupcakes, etc. As such, we find that these products are not ovens and are more specifically provided for as electrothermic appliances under subheading 8516.79, HTSUS.
The applicable subheading for the donut, cupcake, cake pop and whoopie pie maker will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem.
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