CLA-2-84:RR:NC:1106 B80627
Mr. Nicholas Bassill
Luxine, Ltd.
513 Wilshire Blvd., Suite 325
Santa Monica, CA 90401
RE: The tariff classification of electric induction cooking stoves from Taiwan.
Dear Mr. Bassill:
In your letter dated November 26, 1996 and received in our office December 19, 1996, you requested a tariff classification ruling. You included descriptive literature with your request.
The submitted literature and user's manual describes the merchandise as an Iwatani Induction Cooking "Range". The unit, however, does not include an oven. The US-5000-15 model is a 1,500 watt unit with a ceramic top plate and a built-in control box. It may be used either as a free standing unit or as a built-in module to go into other cabinets. The dimensions of the "range" are 15 inches by 17-3/8 inches by 2-3/4 inches. Your company imports the item for sale to commercial equipment distributors to the restaurant and hotel industry.
The principle of operation for this flame-free cooking unit is as follows: a flat coil situated beneath the ceramic top is fed an electrical current which produces a high frequency magnetic field. When a suitable saucepan (iron, enamel, magnetic stainless steel) is placed in the magnetic field, hundreds of elecrtical currents known as eddy currents are induced in the base of the pan. The pan base has electrical resistance to these eddy currents and is converted to heat immediately. The heat is therefore only generated in the saucepan. The heat is quickly transferred to the food inside the pan. During cooking, no energy is lost to the air. When switched off, cooking stops immediately. The cooking surface remains cool.
The applicable subheading for the induction cooking stove will be 8419.81.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking ..., other than machinery or plant used for domestic purposes: for making hot drinks or for cooking or heating food: other cooking stoves, ranges and ovens. The rate of duty will be Free.
This ruling is being issued under the provisions of Section 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 Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division