CLA-2-85:OT:RR:NC:N4:110
Mr. Ashley W. Craig
Venable LLP
575 Seventh Street NW
Washington, DC 20004
RE: The tariff classification of a multi-function domestic appliance from unspecified country
Dear Mr. Craig:
In your letter dated November 6, 2014, on behalf of Vorwerk USA Company, LP, you requested a tariff classification ruling.
The merchandise under consideration is the Thermomix TM5 (“Thermomix”), a multi-function domestic appliance for food preparation and cooking.
The Thermomix is comprised of a main chamber, including a bowl and mixing bowl lid, a simmering basket, a butterfly whisk stirring attachment, a measuring cup, a spatula, a varoma, and a recipe chip. Thermomix is a multi-function kitchen appliance capable of electronically storing recipes and preparing food prior to cooking; for example, it weighs ingredients in the mixing bowl and/or Varoma, and processes ingredients at different speeds and settings (e.g., mixing, chopping, milling, kneading, blending, steaming, cooking, beating, stirring and emulsifying.) The adjustable timed heat settings cook food in the primary unit, as does the accompanying steaming basket, the Varoma, which can be attached to the top of the primary heating unit to allow the user to steam additional dishes simultaneously. For example, users can cook a sauce in the main Thermomix chamber while steaming fish and vegetables in the Varoma in order to prepare a complete meal simultaneously and with one space-saving cooking appliance.
Thermomix integrates, within one housing, a motor, heating system, and scales. The 500 watt electronic motor powers adjustable speeds from 100 to 10,700 revolutions per minute, with safeguards to prevent overload. The main feature, a 1,000 watt heating system, enables the various cooking functions. In addition, integrated scales enable measuring from 0.2 oz. to 106 oz. in .2 oz. increments. All of these mechanical components are housed in high-quality plastic with a 39.4 inches pull-out power cord, comprising the main chamber component of Thermomix. Without the Varoma steaming basket attachment, Thermomix measures 13.4 inches high by 12.8 inches wide by 12.8 inches deep. Thermomix weighs 17.53 pounds, when empty. The Varoma attachment, comprised of a dish, a tray, and a lid, can be used in different combinations to cook different foods atop the main chamber.
You suggest classification of the Thermomix TM5 under subheading 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), as other electrothermic appliances of a kind used for domestic purposes…other portable cooking stoves, ranges and ovens. We agree that the Thermomix is an electrothermic appliance of HTSUS heading 8516. However, based on the information provided, this office finds that the Thermomix, a multi-functional domestic appliance, is more specifically provided for under subheading 8516.79, HTSUS.
The applicable subheading for the Thermomix TM5 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division