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M86770 M8 Ruling Active

The tariff classification of an Indian Clay Oven Tandoor from India.

Issued October 11, 2006 by U.S. Customs and Border Protection.

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M8 M86770 (October 11, 2006)

Tariff classification

HTS codes: 8419.81.9040

Headings: 8419

Product description

You submitted literature with your request. The article in question is an Indian Clay Oven Tandoor. These commercial ovens are to be used with charcoal, gas or wood as heat sources. You indicate that these Indian Clay Ovens are designed for commercial use in Indian restaurants.

CBP rationale

The applicable subheading for the Indian Clay Oven Tandoor will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery, plant or equipment: for making hot drinks or for cooking or heating food: of a type used in restaurants, hotels or similar locations.

Full text

NY M86770 October 11, 2006 CLA-2-84:RR:NC:N1:106 M86770 CATEGORY: Classification TARIFF NO.: 8419.81.9040 Mr. John D’Apollo Great Lakes Customs Brokerage, Inc. 4500 Witmer Industrial Estates Niagara Falls, NY 14305-1386 RE: The tariff classification of an Indian Clay Oven Tandoor from India. Dear Mr. D’Apollo: In your letter dated September 8, 2006, on behalf of Jag Mohan Mainra DBA Mainra Traders, you requested a tariff classification ruling. You submitted literature with your request. The article in question is an Indian Clay Oven Tandoor. These commercial ovens are to be used with charcoal, gas or wood as heat sources. You indicate that these Indian Clay Ovens are designed for commercial use in Indian restaurants. The applicable subheading for the Indian Clay Oven Tandoor will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery, plant or equipment: 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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