We have a new toaster oven. Which parts, if any, need to be Toiveled?
A utensil does not require Tevilah when it does not come into direct contact with food when it is being prepared, served or eaten.
Therefore, the oven racks should be Toiveled, as food is sometimes placed directly on it. Similarly, the other components that come into direct contact food should be Toiveled. However, the oven itself need not be immersed. (Yoreh De ’ah 120).
See here and in the references:
For general information about Tevilas Keilim, see here and here.
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