Of the four choices below, which is the best CLASSIFICATION of a multi-function electric countertop appliance advertised for sale as a “toaster oven?” The apparatus can be used to bake, broil, toast, warm, and air-fry. It has a 12-liter interior capacity, large enough to toast four slices of bread or bake a nine-inch pizza, and includes an oven rack and an air fryer basket. (2025 October No.39 – Classification)
A) 8516.60.4060
B) 8516.60.4070
C) 8516.60.6000
D) 8516.72.0000
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The Answer is: B
Citation: 8516.60.4070 HTSUS; Chapter 85, Additional U.S. Note 2
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