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NY A88531

October 15, 1996

CLA-2-85:RR:NC:1:113 A88531


TARIFF NO.: 8516.79.0000

Ms. Vilai Royale
Due International, Inc.
19300 S. Hamilton Avenue, Suite 220
Gardens, CA 90248

RE: The tariff classification of electric skillets from China

Dear Ms. Royale:

In your letter dated October 8, 1996, on behalf of Aroma Housewares Company, you requested a tariff classification ruling.

The merchandise is the model ACS1400 Cool Touch Skillet. This is a round electric skillet, featuring a non-stick cooking surface and a glass lid. It is described as a multi-purpose item, useful as a griddle, pizza maker, fry pan, wok, stir-fryer, tempayaki cooker, and buffet warmer. Based on this and the instruction booklet supplied with the sample, its principle function is to saute or fry foods. In your letter, you suggest that the item should be classified under subheading 8516.60.4070, HTS, which provides for cooking stoves, ranges and ovens, portable. Classification under the Harmonized Tariff Schedules is controlled by the General Rules of Interpretation. GRI 1 provides that classification shall be according to the terms of the headings and the chapter notes. Since the Cool Touch Skillet is neither a cooking stove, a range nor an oven, it cannot be classified in that subheading. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Electric saute pans and food warmers are listed in EN Section XVI 85.16(E) under other electrothermic appliances of a kind used for domestic purposes. They are listed apart from any item which is classifiable in heading 8516.60, HTS.

The applicable subheading for the Cool Touch Skillet will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other. The duty rate will be 4.3 percent ad valorem.

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 James Smyth at 212-466-2084.


Roger J. Silvestri

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