CLA-2-84:OT:RR:NC:N1:106

Ms. Kathy Trotta
Conair Corporation
150 Milford Rd.
East Windsor, NJ 08520

RE: The tariff classification of a commercial griddle from China.

Dear Ms. Trotta:

In your letter dated December 9, 2009 you requested a tariff classification ruling. Descriptive information and photos were included.

The Waring, model WGR140, is an electronically heated griddle which, you have stated in your email, will be sold through vendors solely to commercial food preparation locations. It is designed for restaurants that do not have sufficient space for a full sized griddle. The device has a 14” x 16” stainless steel cooking surface which is surrounded on three sides by splash guards and includes an 11” grease tray. The device is capable of being preheated to 570 degrees Fahrenheit.

The applicable subheading for the Waring, model WGR140 electronically heated griddle will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery,…or equipment, whether or not electrically heated for the treatment of materials by a process involving a change of temperature such as heating, cooking,…other than machinery…of a kind used for domestic purposes;…: other machinery,…or equipment: for…cooking or heating food: other, of a type used in restaurants, hotels or similar locations. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mark Palasek at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division