CLA-2-84:OT:RR:NC:N1:106
Mr. Peter Dow
Hobart Corp./ITW Food Equipment Group
701 Ridge Ave.
Troy, OH 45374
RE: The tariff classification of racks for installation in commercial ovens from China.
Dear Mr. Dow:
In your letter dated September 14, 2009 you requested a tariff classification ruling. Information and diagrams were submitted with your request.
The articles in question are racks made of steel wire with chrome plating. The racks are made in various sizes depending upon the oven that they will be used in. Included in the design of the racks are certain bends and extended pieces which conform to the interior of specific models of ovens and prevent inadvertent removal of the rack from the oven while in use. The racks are designed to be installed in commercial ovens, typically found in restaurants, commercial bakeries and institutions and not designed for home use. The racks are necessary in order to support pans, trays and cooking sheets which contain food that is being prepared by the application of the oven’s heat.
The applicable subheading for these racks for installation in commercial ovens will be 8419.90.9520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery,…for the treatment of materials by a process involving a change of temperaturesuch as heating, cooking, roasting,…other than machinery or plant of a kind used for domestic purposes;…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.
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 http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division