CLA-2-84:OT:RR:NC:N1:103
Samir Varma
Thompson Hine LLP
1919 M Street NW Suite 700
Washington, DC 20036
RE: The tariff classification of a stainless steel basket and steel basket from China
Dear Mr. Varma:
In your letter dated April 20, 2022, you requested a tariff classification ruling on behalf of your client, Henny Penny Corporation.
The first item under consideration is the referred to as the "Henny Penny stainless steel basket, 4 layer, electric model," part number 63039. The stainless steel wire basket features one open side that allows access to four levels where food items may be placed before the basket is submerged in a fryer. Each basket measures 13.5 inches by 11 inches by 9.25 inches and weighs 9.8 pounds. You state the stainless steel basket is marketed and used with commercial electric fryers.
The second item under consideration is referred to as the "Henny Penny steel gas basket," part number 17801. This steel wire basket features an open top design which allows food items to be placed inside the basket before it is submerged in a fryer. Each basket measures 14.5 inches by 13.5 inches by 8.5 inches and weighs 4.75 pounds. You state the steel basket is marketed and used with commercial gas fryers.
You have proposed classification of the stainless steel and steel baskets, principally used with commercial fryers, in heading 7323, Harmonized Tariff Schedule of the United States (“HTSUS”), as “Table, kitchen or other household articles and parts thereof, of iron or steel.” We disagree. In NY ruling N080295, dated November 10, 2009, U.S. Customs and Border Protection determined baskets used for commercial deep fryers were required for the proper operation of a fryer and classified as a part. By application of Note 1(f), in Section XV, of the HTSUS, articles of Section XVI, are precluded from classification in heading 7323.
The applicable subheading for the stainless steel basket, part number 63039, and steel basket, part number 17801, will be 8419.90.9520, HTSUS, which provides for “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: Parts: Other: Other: Of an apparatus of a type used in restaurants, hotels or similar locations.” The rate of duty will be 4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8419.90.9520, 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., 9903.88.01, in addition to subheading 8419.90.9520, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division