CLA-2-84:RR:NC:MM:106 D82525

Mr. Dominick A. Gatto
Encore Forwarding, Inc.
One Cross Island Plaza
Rosedale, NY 11422

RE: The tariff classification of wok gas range burners from China

Dear Mr. Gatto:

In your letter dated September 15, 1998, on behalf of Sunny Kitchens Inc., you requested a tariff classification ruling. You submitted descriptive literature and a sample with your request. The sample has been returned to your client.

There are four models of the "Sunny Burner" wok range gas burner at issue: SB-16NG, SB-16LP, SB-24NG and SB-24LP. The model 16 series has a 9 inch diameter and is 5 inches high, while the 24 series has a 12 inch diameter and is 4 inches high. Each model has a cast iron base with an array of copper gas jets arranged around the base. Each model also has a cast iron shield to prevent the gas jets from clogging from spills. These gas burners are intended to replace current model gas burners in commercial wok gas ranges.

The applicable subheading for the "Sunny Burner" models of wok range gas burners will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or equipment for cooking or heating food, of a type used in restaurants, hotels and similar locations. The duty rate will be 0.8 percent ad valorem.

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 Patrick J. Wholey at 212-466-5668.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division