The tariff classification of an overhead food warmer from Mexico.
Issued November 24, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8419.81.9040
Headings: 8419
Product description
Illustrative brochures were included with your request. The item is an FD series overhead warmer. The electronic warmer is designed to be installed over the kitchen “pick-up” counter in a restaurant. Plates of food are placed under the overhead warmer and heated by the reflected heating element until the server removes them. The device is available in a variety of lengths and wattages.
CBP rationale
The applicable subheading for the FD series overhead warmer will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant…electrically heated, for the treatment of materials…such as heating,…other than machinery or plant of a kind used for domestic purposes…: other machinery, plant or equipment: for…heating food: other, of a type used in restaurants, hotels or similar locations.
Full text
November 24, 2009 N081555 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.81.9040 Mr. Diego Diaz Capin Vyborny LLC 949 West Bell Rd. Nogales, AZ 85621 RE: The tariff classification of an overhead food warmer from Mexico. Dear Mr. Diaz: In your letter dated October 23, 2009 you requested a tariff classification ruling on behalf of your client, Standex International Corp. Illustrative brochures were included with your request. The item is an FD series overhead warmer. The electronic warmer is designed to be installed over the kitchen “pick-up” counter in a restaurant. Plates of food are placed under the overhead warmer and heated by the reflected heating element until the server removes them. The device is available in a variety of lengths and wattages. The applicable subheading for the FD series overhead warmer will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant…electrically heated, for the treatment of materials…such as heating,…other than machinery or plant of a kind used for domestic purposes…: other machinery, plant or equipment: for…heating food: other, 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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