CLA-2-85:RR:NC:N1:113 R03277
Ms. Una Gauthier
Barthco International, Inc.
2200 Broening Highway, Suite 200
Baltimore, MD 21224
RE: The tariff classification of a toaster from China
Dear Ms. Gauthier:
In your letter dated February 13, 2006, on behalf of CVS Pharmacy, you requested a tariff classification ruling.
The merchandise is the Hot Dog Toaster (item number 340450). It has 2 cylindrical compartments for cooking thawed hot dogs and 2 slots for toasting hot dog buns. A knob on the side of the Hot Dog toaster controls 5 settings for cooking time. A lever above this knob is depressed to lower the hot dogs and rolls into the toaster.
The applicable subheading for the Hot Dog toaster will be 8516.72.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances, toasters. The rate of duty will be 5.3 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 the 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division