CLA-2-84:S:N:N1:104 807211
Mr. Jay Strauss
Pioneer Food Equipment
71 East Main Street
Pennsgrove, NJ 08069
RE: The tariff classification of smokehouses from Germany
Dear Mr. Strauss:
In your letter dated February 17, 1995, you requested a
tariff classification ruling.
The smokehouses are convection ovens that can process
products such as meat, fish, poultry, and bread. Temperature
plus a large flow of circulating air speeds cooking time. The
addition of a smoke generating device allows the oven to become a
smokehouse. The mixture of smoke and air eliminates drying
before smoking. These smokehouses will be used by retail
establishments.
The applicable subheading for the smokehouses will be
8419.81.5080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other 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, 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: other cooking stoves,
ranges and ovens...other. The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport