WASHINGTON (Reuters) - J.C. Penney Co Inc <JCP.N> recalled 27,000 deep fryers because the appliance may have a faulty heating element that poses a fire hazard, the U.S. Consumer Product Safety Commission said on Tuesday.

Penney is aware of five incidents linked to the Chinese-made fryers, including one report of a minor burn and three reports of damaged countertops, the safety agency said in a statement.

The fryers were sold under the "Cooks" brand and have a stainless steel exterior, a wire mesh basket with a handle, and a one-third gallon capacity. They were sold at Penney stores from August 2007 through January 2008 for about $50.

Consumers should stop using the fryers and return them to a Penney store for a full refund.

(Reporting by Julie Vorman; editing by John Wallace)