&&The product is called a 3-in-1 Breakfast Station and identified by product number BSET300RETRORED. It is labeled, Nostalgia Electrics, Retro Series. Based on the product information provided with the request letter, it is a single appliance containing a coffee maker with glass carafe on the left side, a griddle with glass cover on the top and a toaster oven with flip-down glass door on the front. It operates on 120V AC and is specified for consumer domestic use only.

HS వర్గీకరణ

8516.79.90.00

CBSA తర్కం

&&The Breakfast Station is effectively three appliances housed in a single unit. Each appliance would be classified under the same heading (85.16) but under different subheadings within that heading. Classification of the 3-in-1 unit is based on the component that is predominant or representing the essential character of the whole unit, but consideration of the three components finds them to be of equal merit.&&&&Given that the 3 components, i.e., the coffee maker (8516.71.10), the toaster oven (8516.72.90) and the Griddle (8516.79.90) are of equal merit, it is necessary to apply General Interpretive Rule (GIR) 3(c) and classify the Breakfast Station under the subheading which occurs last in numerical order (8516.79, specifically tariff item 8516.79.90).&&

సంబంధిత రూలింగ్‌లు

C-2020-002872 | HS 8516.79.90.00

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