&&The Redmond Multicooker is equipped with 52 cooking programs – 25 automatic programs and 27 manual programs. The automatic programs include: multicook, quick cook, rice/grains, steam, boil soup, sauté, bake, stew/chili, sauce, yogurt, dessert, pancake, omelet, oatmeal, vacuum, pie, ravioli, casserole, pasta, pizza, bread, pilaf, crust, and slow cook. The good operates on standard 120 voltage, has 860W of power, a bowl capacity of 5 liters, and a removable steam valve. It features a LED control panel design with keep warm, reheat and delayed start functions.

&&Heading 85.16 of the Customs Tariff provides for:&&&&Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.&&&&This good meets the requirements of this heading. Your representative has requested classification under 8516.60.10.30 as a rice cooker. Based on the information provided, this good can perform additional functions besides cooking rice. Legal Note 3 to Section XVI states:&&&&Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.&&&&This product can perform many functions. Although it can make rice, it is more than a rice cooker. It is not marketed as a rice cooker in the product user manual or on the Redmond Company Web site (www.redmond.company/ca); instead, the multifunctional aspects of the product are emphasized, including the stew, bake, steam and slow cook programs. The multifunction aspect of this product is further supported by the inclusion with the product of a cooking book, which includes 100 recipes using the various programs of the Multicooker.&&&&As there is no one particular use greater than another, this good is best described as an “other counter top appliance” of 8516.60.90.10.