The tariff classification of commercial oven racks from China

N090675 January 29, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.90.9520 Malinda Hickey, Import Manager BWI Corp. 501 McCormick Drive, Suites J-K Glen Burnie, MD 21061 RE: The tariff classification of commercial oven racks from China Dear Ms. Hickey: In your letter dated January 4, 2010, you requested a tariff classification ruling on behalf of your client Olsen Wire Products, Co. of Baltimore, Maryland. The items under consideration are two (2) styles of plated kitchen oven rack used in commercial operations. The first rack, Part # 411265-11, is chrome in color and measures approximately 2 foot 4 inches in length and 1 foot 8 inches in depth. The second rack, Part # 41539-H, is white powder coated and adjustable. The rack measures 2 foot 4 inches in length and 2 feet in length in its closed position and 3 foot 4 inches in length and 2 feet in depth when extended. Both racks are equipped with notches and pins as to allow them to be fitted and secured into specific ovens. The applicable subheading for the plated kitchen oven rack will be 8419.90.9520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery…for the treatment of materials…such as heating, cooking…other than machinery or plant of a kind used for domestic purposes…: Parts: Other: Other: Of an apparatus of a type used in restaurants, hotels or similar locations.” The rate of duty will be 4%. In addition to classification, you have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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