CLA-2-85:OT:RR:NC:N4:415
Mr. Tripp Dillard Hamilton Beach Brands, Inc. 4421 Waterfront Drive Glen Allen, VA 23060
RE: The tariff classification of an electric kettle from China.
Dear Mr. Dillard:
In your letter dated September 11, 2019, you requested a tariff classification ruling.
Images were submitted in lieu of a sample. The product’s web address (https://www.hamiltonbeach.com/hamilton-beach-professional-digital-kettle-41028) was also provided.
The product under consideration is listed as the Hamilton Beach® professional digital kettle, model 41028. This item consists of two components, the base and the kettle, which are both constructed from stainless steel. The base unit features the operational control buttons to select the various kettle functions and a liquid crystal display. The kettle has a button to open the lid and a translucent capacity indicator behind the handle.
The applicable subheading for the electric kettle will be 8516.79.0000, 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 electrothermic appliances: [o]ther.” The column one, general rate of duty is 2.7 percent.
In your submission, you indicated that you believe this product also meets the criteria for classification under subheading 9902.16.69, HTSUS, which by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[e]lectrothermic stainless steel cylindrical kettles, of a kind used for domestic purposes, each with a liquid crystal display and operational control buttons and display on top of the handle and having a translucent capacity indicator behind the handle (provided for in subheading 8516.79.00).” In review of this product, it is an electrothermic stainless steel cylindrical kettle, of a kind used for domestic purposes, and has a translucent capacity indicator behind the handle. This kettle does not feature “a liquid crystal display and operational control buttons and display on top of the handle.” The liquid crystal display and operational control buttons are featured on the base unit and not on the top of the handle as required by this provision. As such, it is the opinion of this office that this article would not be entitled to beneficial treatment under HTSUS subheading 9902.16.69.
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