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NY 856082

Sep 18 1990

CLA-2-73:S:N:N1:113 856082


TARIFF NO.: 8516.50.0000

Mr. Robert De Huete
19-62 79 Street
Jackson Heights, N. Y. 11370

RE: The tariff classification of a combination microwave oven from England.

Dear Mr. De Huete:

In your letter dated August 31, 1990, you requested a tariff classification ruling.

The merchandise is a microwave oven and electric stove top combined in a single housing.

The applicable subheading for the oven will be 8516.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for microwave ovens. The rate of duty will be 4% ad valorem.

Customs Regulations Sections 148.33 through 148.36 and Sections 148.101 through 148.104 describe the rates of duty applicable to noncommercial importations accompanying returning residents. Basically, a resident is allowed a $400 exemption from duty on merchandise acquired as an incident of a foreign journey lasting not less than 48 hours. When family members residing in one household travel together, the exemption may be grouped. Amounts above the exemption up to an additional $1000 are subject to a 10% ad valorem flat rate of duty. We recommend that you contact your local Customs office for more information before you travel.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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