N167777 N1 Ruling Active

The tariff classification of a Heater Proofer from China.

Issued June 20, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.81.9040

Headings: 8419

Product description

of Syosset, New York. Copies of illustrative brochures were included with your request. The item is a Heater Proofer used to keep previously cooked food hot until ready to be served. It is a mobile commercial heating oven which is used by restaurants and hotels. The Heater Proofer has a dual proof/heat control which rises up to 115F at “proof” mode and 180F at “heat” mode. It uses 120 Volt-60 Cycle A.C. and 1440 Watts: 14.0 AMPS.

CBP rationale

The applicable subheading for the Heater Proofer 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

N167777 June 20, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.81.9040 Joseph Barry III CAF Worldwide Inc 154-09 146th Ave Jamaica, NY 11434 RE: The tariff classification of a Heater Proofer from China. Dear Mr. Barry III: In your letter dated May 24, 2011, you requested a tariff classification ruling on behalf of your client, Win Holt Equipment Corp. of Syosset, New York. Copies of illustrative brochures were included with your request. The item is a Heater Proofer used to keep previously cooked food hot until ready to be served. It is a mobile commercial heating oven which is used by restaurants and hotels. The Heater Proofer has a dual proof/heat control which rises up to 115F at “proof” mode and 180F at “heat” mode. It uses 120 Volt-60 Cycle A.C. and 1440 Watts: 14.0 AMPS. The applicable subheading for the Heater Proofer 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 Matthew Sullivan at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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