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The tariff classification of a commercial popcorn maker from China.
Issued January 16, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N021234 (January 16, 2008)
Tariff classification
HTS codes: 8419.81.9080
Headings: 8419
Product description
You included an instruction booklet for the machine with your request. The merchandise at issue is referred to as a Waring, model WPM60, commercial popcorn maker. The essential cooking mechanism is the kettle which is housed within the cabinet of the machine. The kettle is electronically heated and oil and popping corn are added. An automatic stirrer within the kettle helps to achieve uniform cooking of the popcorn. After the popcorn has been cooked, the kettle is emptied into the clear cabinet for display and serving.
CBP rationale
The applicable subheading for the model WPM60, commercial popcorn maker will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery,…for the treatment of materials by a process involving a change of temperature such as heating, cooking,…other than machinery…of a kind used for domestic purposes…: other machinery, plant or equipment: for…cooking or heating food: other, other.
Full text
N021234 January 16, 2008 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.81.9080 Ms. Kathy Trotta Conair Corporation 150 Milford Rd. East Windsor, NJ 08520 RE: The tariff classification of a commercial popcorn maker from China. Dear Ms. Trotta: In your letter dated December 27, 2007 you requested a tariff classification ruling. You included an instruction booklet for the machine with your request. The merchandise at issue is referred to as a Waring, model WPM60, commercial popcorn maker. The essential cooking mechanism is the kettle which is housed within the cabinet of the machine. The kettle is electronically heated and oil and popping corn are added. An automatic stirrer within the kettle helps to achieve uniform cooking of the popcorn. After the popcorn has been cooked, the kettle is emptied into the clear cabinet for display and serving. The applicable subheading for the model WPM60, commercial popcorn maker will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery,…for the treatment of materials by a process involving a change of temperature such as heating, cooking,…other than machinery…of a kind used for domestic purposes…: other machinery, plant or equipment: for…cooking or heating food: other, other. The general 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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Review of denial of Application for Further Review of Protest No. 4601-04-101862; 19 U.S.C. §1515(c)
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