CBP Issues New ICP on Classification of Cooking Ranges, Stoves and Ovens

The purpose of this new ICP is to provide guidance on the Harmonized Tariff Schedule (HTS) classification of cooking ranges (aka stoves) and ovens.

The contents of the new ICP are highlight below:

Gas ranges (cook top & oven). Gas ranges typically have four burners on the cooktop and one in each oven. Gas ranges (non-portable) are classified under HTS 7321.11.3000; however, gas ranges that also use electric power (e.g. duel fuel range that pairs a gas cooktop with an electric oven) are classified in HTS 8516.

Electric ranges. Electric ranges have heating units that use an electric current to produce heat. Electric ranges (non-portable) used for domestic purposes (normally used in the household) are found in HTS 8516.60.4080, while professional electric ranges used in restaurants and cooking schools are not classified under HTS 8516.

Halogen ovens. Halogen ovens are relatively new to the industry and use the power of light (three 1500-watt halogen bulbs) to cook food in one quarter of the time of conventional ovens. Halogen ovens are classified in HTS 8516.60.4080.

Induction cooktops. Induction cooktops have been reintroduced to the home market recently and provide the most energy efficient, environmentally sound, safe and rapid methods of preparing foods. Induction cooktops operate by means of glass-covered electromagnetic elements. Inductions cooktops are classified under HTS 8516.60.4080.

Paper grill. Paper grills consist of a portable, disposable barbecue grill, a steel tray holding a layer of charcoal, plastic plates and utensils, paper napkins, salt, pepper, and a disposal bag and are classified under HTS 7321.13.0040.

Deep fryer. A deep fryer used to cook whole turkeys, composed of a steel container to hold the turkey and cooking oil with a metal stand incorporating a burner, gas hose and regulator, fueled by propane gas was found by a CBP HQ ruling to classified under HTS 7321.11.1060.

Rotisserie. Since the principal use of a rotisserie is to cook food like an oven and it meets the basic parameters of an oven as "a chamber used for baking, heating or drying", and "an enclosed compartment supplied with heat and used for cooking food", it is classified under HTS 8516.6040.

Combination microwave and convection oven. CBP reviewed the proper classification of a certain combination microwave and convention oven and found that it was to be classified under HTS 8516.6040.

Propane. HQ 964803 resolved the question of whether propane used in the Char-Broil Backyard Barbecue Grills was a gas or a liquid fuel. CBP referred to the chemical standard dictionaries and encyclopedias, the wording of HTS 2711.1200 (propane) and the language of the Explanatory Notes, and concluded that propane was a colorless, flammable gas.

Portability

Both headings 7321 and 8516 differentiate between portable and non-portable cooking appliances. As statute has never definitely addressed the issue of portability, the court has relied on dictionary definitions of the term in two cases presented to it. Generally, the meaning of the word "portable" is considered to be "easily carried or conveyed by hand".

CBP states that the material in this publication is provided for general information purposes only. CBP cautions that because many complicated factors can be involved in customs issues, an importer may wish to obtain a ruling under CBP regulations 19 CFR Part 177, or to obtain advice from an expert who specializes in customs matters-for example, a licensed customs broker, attorney or consultant. Reliance solely on the general information in this pamphlet may not be considered reasonable care.

ICP Classification of Cooking Ranges, Stoves and Ovens (issued August 2006) available at http://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/icp086.ctt/icp086.pdf