The tariff classification of a pie and cake maker from China

N183201 September 15, 2011 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Bernadette Purcell QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a pie and cake maker from China Dear Ms. Purcell: In your letter dated August 30, 2011 you requested a tariff classification ruling. A representative sample and an owner’s manual were included with your submission. The sample will be returned to you as requested. The product you plan to import is described as a Nonstick Pie and Cake Maker, QVC item number K35117. This electrical appliance is designed for household use only. It consists of four nonstick cooking reservoirs, a securing latch, cool-touch handles, two pie cutters and a ready indicator light that lets the user know the product has been preheated to the proper cooking temperature. You suggest classification of the pie and cake maker under subheading 8516.60.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric cooking stoves, ranges and ovens and reference Headquarters Ruling Letter (HQ) 954781 in which a countertop shell baker was classified as an oven under that subheading. However, the subject item does not resemble nor does it cook food in the same manner as the articles of subheading 8516.60, HTSUS. The pie and cake maker is similar in appearance to a waffle iron with a base and lid, but the cooking reservoirs are molds for the pies and cakes. As such, we find this product is not an oven and is more specifically provided for as an electrothermic appliance under subheading 8516.79, HTSUS. The applicable subheading for the pie and cake maker will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem. 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