The tariff classification of an open-top electric griddle from China

N130979 November 24, 2010 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.60.6000; 9902.23.45 Ms. Marilyn-Joy Cerny Cerny Associates, P.C. 24 Smith St. Building 2, Suite 102 Pawling, NY 12564 RE: The tariff classification of an open-top electric griddle from China Dear Ms. Cerny: In your letter dated November 3, 2010 you requested a tariff classification ruling on behalf of your client, Sunbeam Products, Inc. Descriptive literature and a photograph were included with your submission. The item under consideration is an open-top electric griddle, model number CKSTGRRD25. This electric griddle is designed for indoor use and features a 10 inch X 20 inch non-stick cooking surface, a digital temperature control with “ready” and “preheat” indicators, cool touch handles and a removable drip tray. The applicable subheading for the open-top electric griddle will be 8516.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other ovens, cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters. The rate of duty will be 2.7 percent ad valorem. With regard to the applicable rate of duty, the subject griddle is also provided for in HTSUS heading 9902. HTSUS subheading 9902.23.45 by virtue of legislative action provides for a temporary reduction in the rate of duty for open-top electric grills designed for indoor use provided for in subheading 8516.60.60. Accordingly, the electric griddle is entitled to beneficial treatment under HTSUS subheading 9902.23.45. 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