The tariff classification of the Sharp Water Oven from Japan.

NY K87292 July 1, 2004 CLA-2-85:RR:NC:N1:113 K87292 CATEGORY: Classification TARIFF NO.: 8516.60.4080 Ms. Fusae Nara Pillsbury Winthrop 1540 Broadway New York, NY 10036 RE: The tariff classification of the Sharp Water Oven from Japan. Dear Ms. Nara: In your letter dated June 22, 2004, you requested a ruling on tariff classification. The merchandise is a superheated steam oven for domestic use, Model AX-700S. The Sharp Water Oven is used to cook food in a manner similar to conventional ovens, but with the assistance of superheated steam. The superheated steam is forced into the top of the oven cavity. This cooks the food placed on a tray on the bottom rack of the oven cavity. The oven can also cook food with convection heat without steam. The applicable subheading for the product will be 8516.60.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for other ovens, cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters, cooking stoves, ranges and ovens, other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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