The tariff classification of baskets for commercial deep fryers from China.

N080295 November 10, 2009 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.90.9520 Mr. Karl Krueger Radix Intl. dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of baskets for commercial deep fryers from China. Dear Mr. Krueger: In your letter dated October 15, 2009 you requested a tariff classification ruling on behalf of your client, Prince Castle, Inc. Information and diagrams were included with your request. The article presented the Frequent Fryer series of baskets which are designed for use with various commercial deep fryer machines. The basket is required for proper operation of the deep fryer machine. The baskets are said to be made of nickel plated steel wire and include a handle to lift the basket and a hook at the other end to prevent the entire basket from falling into the oil. The handle may or may not be covered in plastic as an insulator. You have proposed classification of the subject fryer baskets for commercial deep fryers under heading 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The subject fryer baskets are not classifiable in heading 7326 (and therefore subheading 7326.20.0070), HTSUS, because the merchandise is provided for more specifically in another heading of the HTSUS. The applicable subheading for the baskets for commercial deep fryers will be 8419.90.9520, HTSUS, which provides for machinery,…for the treatment of materials by a process involving a change in temperature such as …cooking,…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