CLA-2-85:OT:RR:NC:1:102
Mr. Cheng Fay
JEC Customs House Brokerage
2001 Santa Anita Ave, Ste. 201
South El Monte, CA 91733
RE: The tariff classification of deep fryers from China.
Dear Mr. Cheng:
In your letter dated February 19, 2014, on behalf of your client Breville USA Inc., you requested a tariff classification ruling. Product specifications and instructional booklets were included with your submission.
The products to be imported are two models of deep fryers; the Deep Fryer (BDF 600XL) and Smart Fryer (BDF 500XL). These household appliances have a stainless steel finish and contain an immersed heating element which directly heats the cooking oil. The BDF 600XL has a 2.2 lb. frying basket, a 3.4 qt. removable oil reservoir with spout and variable temperature control. This model also features cold-plate technology that saves on oil consumption. The BDF 500XL comes with 2.5 lb. frying basket, a 4 qt. oil vessel and 7 pre-set functions. Both models include a viewing window and have automatic shut-off protection.
The applicable subheading for the deep fryers will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof, electric instantaneous or storage water heaters and immersion heaters, other water heaters and immersion heaters. The rate of duty will be 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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division