CLA-2-85:RR:NC:N1:113 R01804

Mr. Tripp Dillard
Hamilton Beach/Proctor Silex, Inc.
4421 Waterfront Drive
Glen Allen, VA 23060

RE: The tariff classification of a toaster from China

Dear Mr. Dillard:

In your letter dated April 13, 2005, you requested a tariff classification ruling.

The merchandise is the model 22708 toaster/toaster oven. The item is an electric countertop toaster oven with a pop-up toaster feature. The interior dimensions of the toaster oven are 10.4 inches in length, 6.6 inches in width and 2.4 inches in height.

The applicable subheading for the toaster/toaster oven will be 8516.72.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, toasters. The rate of duty will be 5.3 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division