The tariff classification of Superheated Steam Oven from Thailand

N050999 February 20, 2009 CLA-2-85:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8516.60.4080 Mr. Alexander Pellerito, Jr. Sharp Electronics Corporation Sharp Plaza Mahwah, NJ 07495 RE: The tariff classification of Superheated Steam Oven from Thailand Dear Mr. Pellerito: In your letter dated February 2, 2009 you requested a tariff classification ruling. Descriptive literature and a product manual/brochure were submitted. The item you plan to import is described as a Sharp Superheated Steam Oven (SSO) for domestic use, Model Number AX-1200. This counter-top, single cavity oven uses two heaters to create superheated steam for cooking. The superheated steam is forced into the top of the oven cavity which cooks food placed on the racks within the oven cavity. The superheated steam function enables the oven to roast, grill and bake foods in a healthy and efficient manner and in less time than a conventional oven. You state that the AX-1200 SSO also uses regular steam, convection heat and a microwave element to prepare food. The applicable subheading for the superheated steam oven will be 8516.60.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cooking stoves, ranges and ovens used for domestic purposes. 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