The tariff classification of an electric table/counter top oven and accessories from China

N065877 June 30, 2009 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.60.4070, 8516.90.8000 Mr. Martin Marin 400 Oceangate (Suite 1106) Long Beach, CA 90802 RE: The tariff classification of an electric table/counter top oven and accessories from China Dear Mr. Marin: In your letter dated June 4, 2009 you requested a tariff classification ruling. Samples were submitted. The articles in question are described as a table/counter top oven, an extender ring and a cooking accessories package. SKU #225-C019 is a portable, electrically heated convection oven. It is a table or counter top cooking device which operates by blowing heated air over food which is confined in a glass chamber. The blower, heating element and thermostat are combined in one assembly. The heating element provides the cooking heat, while the blower circulates the heat around the food. The oven is accompanied by a number of racks and other accessories. SKU #225-C003 is a metal extender ring which raises the glass oven dome and allows the user to cook larger articles that cannot be accommodated by the standard oven configuration. The extender ring is imported separately from the oven. SKU #225-C013 is an accessory package which includes a grilling plate, steam basket, browning tray and a breakfast rack. The accessory package is imported separately from the oven. The applicable subheading for the electric oven, with included accessories, will be 8516.60.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other portable electric cooking ovens. The rate of duty is free. The applicable subheading for the extender for the electric oven will be 8516.90.8000, HTSUS, which provides for other parts for the cooking stoves, ranges and ovens of subheading 8516.60.40. The rate of duty is free. With respect to the accessory package, SKU #225-C013, we need to know the material composition of the accessories in order to issue a ruling. Please provide a material breakdown for each accessory included in the package. If you decide to resubmit your request for the accessory package, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If the information required does not involve sending a sample, you can re-submit your request and the additional information electronically. 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