Mr. John T. Raia
John T. Raia Customhouse Brokers, Inc.
One Industrial Plaza, Bldg. D
Valley Stream, NY 11581
RE: The tariff classification of a convection/microwave oven from the United Kingdom
Dear Mr. Raia:
In your letter dated May 16, 2003 on behalf of Garland Industries you requested a tariff classification ruling.
The Mealstream 501 convection/microwave oven (Model #CTM3206015AMK) consists of two separate components (i.e., convection and microwave cooking features) within the same housing. Oven utilizes a dual heat system of microwave energy provided by two top launched magnetrons and rotary antenna for a total of 1425 watts and forced convection air to be recirculated by a blower motor, with 3000 watts of convected heat. The stainless steel exterior has a fully programmable (up to 99 programs), digital touchpad control with five microwave power levels (100%, 75%, 50%, 25% and “OFF”) and five convection heat settings (300oF, 350oF, 400oF, 480oF and “OFF”). The interior is 304 stainless steel with two vitreous enamel coated shelf rails. This commercial oven is used for high speed prime cooking and regeneration of multi-portion dishes. It is ideal for caterers who need extra capacity to prime cook several items at the same time. The four microwave power levels allow the most delicate products (e.g., frozen baguettes) to be cooked. The unit weighs 198 lbs., has a capacity of 1.58 cubic feet and measures 10”H x 19.5”W x 14”D (internal dimensions)/32”H x 31.5”W x 27”D (external dimensions with clearance).
The applicable subheading for the Mealstream 501 convection/microwave oven (Model #CTM3206015AMK) will be 8514.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss): other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof: Furnaces and ovens functioning by induction or dielectric loss: Microwave ovens: For making hot drinks, or for cooking or heating food. The rate of duty will be 4 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 Robert Losche at 646-733-3011.
Robert B. Swierupski