CLA-2 OT:RR:CTF:EMAIN H324203 ALS
Mr. Alan Siegal
Genghis Khan Freight Service Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434
RE: Revocation of NY C88591 (July 1, 1998); Tariff classification of a Chafer Set
Dear Mr. Siegal:
This letter is to inform you that we have reconsidered and revoked the above-referenced ruling. We ruled in NY C88591 that the subject chafer set, Dura-Ware model 7800, is properly classified under heading 8419, HTSUS.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY C88591 was published on May 4, 2022, in Volume 56, Number 17 of the Customs Bulletin. No comments were received in response to the notice.
FACTS:
The following are the facts as stated in NY C88591:
The subject chafer set is the Dura-Ware model 7800, complete with its water
pan, food pan and cover. In your correspondence, you state that this chafer set
is sold to distributors who sell to restaurants and catering establishments.
We also note that the Dura-Ware model 7800 is 14" wide, 22" long, and 13" high, is of rectangle shape, and has a bottom shelf upon which a heat source, such as a sterno candle, can be placed. The cover has a handle attached to its top center. The entire set is made of stainless steel.
ISSUE:
Is the chafer set, Dura-Ware model 7800, properly classified under heading 7321, HTSUS, which provides for steel stoves, ranges, cookers and similar nonelectric domestic appliances, or under heading 8419, HTSUS, as a part of machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes?
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation ("GRI") and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation ("ARI"). GRI 1 provides that the classification of goods shall be "determined according to the terms of the headings and any relative section or chapter notes." In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order.
Note 1(d) to Chapter 84, HTSUS, provides that the "chapter does not cover: (d) Articles of heading 7321 or 7322 or similar articles of other base metals (chapters 74 to 76 or 78 to 81) ..."
The HTSUS provisions under consideration are as follows:
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel:
Other appliances:
7321.89.00 Other, including appliances for solid fuel...
* * *
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing,
steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof:
Other machinery, plant or equipment:
8419.81 For making hot drinks or for cooking or heating food:
8419.81.90 Other...
* * * * *
Prior to addressing whether the subject chafer set properly falls under the scope of heading 8419, HTSUS, as machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature, we must first consider whether it is prima facie classifiable under heading 7321, HTSUS, and therefore excluded from classification in Chapter 84 by operation of Note 1(d), supra.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN for heading 7321, HTSUS, provides the following:
This heading covers a group of appliances which meet all of the following requirements:
(i) be designed for the production and utilisation of heat for space heating, cooking or boiling purposes;
(ii) use solid, liquid or gaseous fuel, or other source of energy (e.g., solar energy);
(iii) be normally used in the household or for camping.
The EN for heading 7321 also notes that the "yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements."
As noted above, the Dura-Ware 7800 has a bottom shelf upon which heat sources such as Sterno candles can be placed to heat food contained in the chafer. This is clearly a design for heating food, if not cooking or boiling. It is also evidence of being designed for use with a source of energy. While the facts of NY C88591 indicate that the importer intends to sell the instant merchandise to distributors who in turn sell to restaurants and hotels, the dimensions of the Dura-Ware 7800 are indicative of its use in a household setting as well. Given the foregoing, we find that the Dura-Ware 7800 is a steel nonelectric domestic appliance similar to the goods named in heading 7321, HTSUS, (e.g., cookers, plate warmers, etc.). Therefore, it is properly classified under heading 7321, HTSUS, and thereby excluded from classification under heading 8419, HTSUS, by operation of Note 1(d) to Chapter 84, supra. Specifically, it is properly classified under subheading 7321.89.00, HTSUS. This conclusion is consistent with NY N199500 (January 24, 2012), wherein CBP classified four similarly designed chafer sets, which respectively featured five-quart, ten-quart, five-liter, and ten-liter containers, under heading 7321, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the Dura-Ware 7800 chafer set is properly classified under heading 7321, HTSUS, and specifically provided for under subheading 7321.89.00, HTSUS, which provides for "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Other appliances: Other, including appliances for solid fuel...." The HTSUS column one, general rate of duty for merchandise classified in this subheading is Free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
CBP Ruling NY C88591 (July 1, 1998) is hereby REVOKED.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division