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The tariff classification of a trailer-mounted portable restaurant from Canada
Issued September 25, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M86510 (September 25, 2006)
Tariff classification
HTS codes: 8419.81.9040
Headings: 8419
Product description
You included photos and an engineer’s drawing with your request. The merchandise in question is referred to as a “Renovation Trailer”. The trailer is a portable restaurant permanently mounted on a 40 feet long wheeled chassis designed to be towed by a truck. When one of your restaurants is scheduled for renovation the Renovation Trailer is towed to the site to continue to provide food services. The trailer is equipped with a variety of restaurant equipment including ovens, refrigerators and various other cooking appliances. The essential character of this composite good is imparted by the cooking and heating restaurant-type equipment.
CBP rationale
The applicable subheading for the portable restaurant on a trailer will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery for making hot drinks or for cooking or heating food, of a type used in restaurants, hotels or similar locations.
Full text
NY M86510 September 25, 2006 CLA-2-84:RR:NC:N1:106 M86510 CATEGORY: Classification TARIFF NO.: 8419.81.9040 Mr. Dan Ritchie Tim Hortons 874 Sinclair Road Oakville, Ontario L6K 2Y1 Canada RE: The tariff classification of a trailer-mounted portable restaurant from Canada Dear Mr. Ritchie: In your letter dated August 31, 2006 you requested a tariff classification ruling. You included photos and an engineer’s drawing with your request. The merchandise in question is referred to as a “Renovation Trailer”. The trailer is a portable restaurant permanently mounted on a 40 feet long wheeled chassis designed to be towed by a truck. When one of your restaurants is scheduled for renovation the Renovation Trailer is towed to the site to continue to provide food services. The trailer is equipped with a variety of restaurant equipment including ovens, refrigerators and various other cooking appliances. The essential character of this composite good is imparted by the cooking and heating restaurant-type equipment. The applicable subheading for the portable restaurant on a trailer will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery for making hot drinks or for cooking or heating food, of a type used in restaurants, hotels or similar locations. The rate of duty will be free. 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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