CLA-2-84:OT:RR:NC:N1:102
Scott Stoppa
BTX Customs Brokers
145 Hook Creek Blvd
Valley Stream, New York 11581
RE: The tariff classification of ovens from China and the United Kingdom
Dear Mr. Stoppa:
In your letter dated February 17, 2020, you requested a tariff classification ruling on behalf of your client Gozney Group Ltd of Christchurch, England, United Kingdom. Descriptive literature was submitted.
The merchandise under consideration is three (3) ovens, identified as the Stone Core Oven, Black Edition Oven, and the Roccbox Oven.
The Stone Core Oven and the Black Edition Oven have the capacity to bake three to six pizzas using propane or natural gas, and can function as wood burning stoves. These ovens, which are said to be primarily used in restaurants, can be installed into a wall or used as free-standing appliances. The Stone Core Oven weighs 1609 pounds and the Black Edition Oven weighs 2200 pounds. You stated that the Stone Core Oven and the Black Edition Oven are of United Kingdom origin.
The Roccbox Oven is a portable pizza oven for household use. It measures 42 centimeters (cm) by 53 cm by 48 cm. with retractable legs for outdoor use. The item consists of a steel body, a quick-fit wood burner, a gas burner and an engineered stone cooking floor inside the body. The oven may use wood, propane, or natural gas fuel. You state that the Roccbox Oven is of Chinese origin.
The applicable subheading for the Stone Core Oven and the Black Edition Oven will be 8419.81.5080, HTSUS, which provides for Machinery, plant or laboratory 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 or plant of a kind used for domestic purposes; Other machinery, plant or equipment; For making hot drinks or for cooking or heating food; Cooking stoves, ranges and ovens; Other. The general rate of duty is Free.
In your letter, you suggest the Roccbox Oven is also classified in subheading 8419.81.5080. We disagree, as the Roccbox Oven is for household use and as such, excluded from heading 8419.
Therefore, in accordance with GRI 1, the applicable subheading for the Roccbox Oven will be 7321.11.1060, HTSUS, which provides for Stoves, ranges, grates, cookers…. barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels: Portable: Other. The general rate of duty will be 5.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7321.11.1060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7321.11.1060, HTSUS, listed above.
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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division