&&This electric kettle is an electro-thermic domestic appliance that can be used with the included stainless steel tea infuser to make tea or it can be used without the infuser to boil water for a variety of hot beverages. The kettle rests on a removable base which plugs into a wall outlet. The glass kettle is illuminated by a blue light, has a capacity of 1.7L and features 5 different temperature settings.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an advance ruling you proposed tariff classification under 8516.79.90.00. This tariff classification number is correct.&&&&Heading 85.16 of the Customs Tariff includes other electro-thermic appliances of a kind used for domestic purposes. Heading 85.16 Explanatory Note (E)(5) specifically lists kettles as other electro-thermic appliances of a kind used for domestic purposes. The kettle at issue is an electro-thermic appliance for domestic purposes and is appropriately classified under heading 85.16. It is included under subheading 8516.79.&&