The tariff classification of a deep fryer from an unspecified country

N255909 August 28, 2014 CLA-2-85:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8516.10.0080 Ms. Rennie Alston LF Logistics 230-19 International Airport Center Suite 250 Jamaica, NY 11413 RE: The tariff classification of a deep fryer from an unspecified country Dear Ms. Aliston: In your letter received by this office on August 5, 2014, on behalf of Pick Five Imports DBA Maxi-Matic, USA, you requested a tariff classification ruling. A sample was submitted with your letter. The product under consideration is a Deep Fryer, Model number EDF-3500. This is a household appliance having a brushed stainless steel finish and contains an immersed (removable) heating element that directly heats the cooking oil. The dual frying baskets have 3.5 quart capacity. The EDF-3500 features an enamel coated interior, two frying baskets with cool-touch handles, a lid with a viewing window, a removable filter, an adjustable thermostat control, a power and ready indictor light, and a 30 minute timer. The appliance has a safety heat switch that will ensure the heating element will not power when it is not safely in place. The applicable subheading for the Deep Fryer, Model number EDF-3500 will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other instantaneous electric water heaters and immersion heaters. 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 Hope Abada at hope.abada@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division