CLA-2-85:OT:RR:NC:N4:415
Mr. Leonard L. Rosenberg
Sandler, Travis & Rosenberg, P.A.
1000 Northwest 57th Court, Suite 600
Miami, FL 33126
RE: The tariff classification of the Rotimatic flatbread maker from Malaysia.
Dear Mr. Rosenberg:
In your letter dated November 13, 2018, you requested a tariff classification ruling on behalf of your client Zimplistic Inventions, LLC.
The product under consideration is described as the Rotimatic, which is a fully automated kitchen appliance that makes rotis, a type of round flatbread. It can be utilized to make other flatbreads as well. The device automatically measures, dispenses, mixes the ingredients, and kneads one dough ball at a time. Using built in technology it can mimic human judgment to adjust the proportion of flour and water in real time to create a perfect dough ball. Once a dough ball is made, it presses the dough into a flat roti and then roasts it. The thickness and softness can be adjusted as desired. The Rotimatic measures 16 inches by 16 inches by 18 inches and is intended to sit on a kitchen counter.
In your request you proposed that the correct classification for this product is 8516.60.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "[e]lectric 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: [o]ther ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: [c]ooking stoves, ranges and ovens.” It is noted that in your request you incorrectly cited Headquarters ruling 086553, dated May 11, 1990, which ruled on an integrated telephone/facsimile machine/personal computer. The intended Headquarters ruling HQ 086533, dated May 15, 1990, does provide guidance on appropriately classifying this multifunction device by the principal function of the cooking component, though we disagree that this product would qualify as an oven. Please refer to HQ 963678, dated September 11, 2000, which discusses the definition of an oven. This ruling indicates the common definition of an oven is “[a]n enclosed compartment supplied with heat and used for cooking food and for heating or drying objects placed within.” In reviewing the company’s website, www.rotimatic.com, a video shows this product in operation. The cooking compartment is left open during operation and the flatbread is cooked by heated plates that also press it into shape. As the plates are what do the cooking, not an enclosed compartment, we believe subheading 8516.60.40 would not be appropriate for this appliance.
The applicable subheading for the Rotimatic flatbread maker will be 8516.60.6000, HTSUS, which provides for: [e]lectric 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: [o]ther ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: [o]ther.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division