The tariff classification of a toaster oven from China

N012393 June 21, 2007 CLA-2-85:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.60.4070 Mr. Arthur D. Kaminski Galsk Pty Ltd. Gannon Hanson Hamersly 3 Richardson St. West Perth, Western Australia 6005 Australia RE: The tariff classification of a toaster oven from China Dear Mr. Kaminski: In your letter dated June 6, 2007 you requested a tariff classification ruling on behalf of Galsk Ltd. The merchandise is a small toaster oven used to prepare a variety of foods and snacks, as well as to toast bread. The applicable subheading for the toaster oven will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes, other portable ovens, cooking stoves, ranges and ovens. The rate of duty is free. 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 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division