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2
N193024
December 9, 2011
CLA-2-85:OT:RR:NC:N1:102
CATEGORY: Classification
TARIFF NO.: 8516.79.0000
Ms. Dana Marlene Martin
Robert D. Gordon LCB
DBA Cali America CB
161 W. Victoria St. #220
Long Beach, CA 90805
RE: The tariff classification of electric kettles from China
Dear Ms. Martin:
In your letter dated November 14, 2011 you requested a tariff classification ruling on behalf of your client, Breville USA, Inc.
The products under consideration are electric kettles used to heat/boil water for various purposes. Descriptive literature and photographs were included with your submission.
The Breville® Variable Temperature Kettle™, model number BKE820XL, is made from brushed stainless steel. This 1.8 liter kettle includes five pre-set brewing temperatures, a 1500 Watt concealed heating element, a soft grip handle with lid release button, a removable filter and an automatic shut-off safety feature should the kettle run out of water.
The Breville® Soft Top™ kettles, model numbers BKE620XL and BKE490XL, have a water capacity of 1.7 liters/7 cups. These kettles contain a 1500 Watt rapid boil with concealed heating element, a see through lid, dual water windows, a 360˚ multi-directional base, a removable filter, a handle with lid release button and an automatic shut-off safety feature. The primary difference between the two kettles, with the exception of product design, is that model number BKE620XL is made of plastic while model number BKE490XL is made of stainless steel.
The Breville® ikon Electric Kettle™, model number SK500XL, is made from brushed stainless steel and has a plastic soft touch handle. This 1.7 liter cordless kettle includes a removable filter, an automatic shut-off safety feature, a 360˚ swivel base and a 1500 Watt concealed heating element. The heating element is bonded to a flat stainless steel cover to shield it from water and maximize heat transfer.
The applicable subheading for the electric kettles will be 8516.79.0000, Harmonized Tariff Schedule of the United States (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