N245181 N2 Ruling Active

The tariff classification of an Aircraft Toaster from United Kingdom

Issued August 30, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.81.9080

Headings: 8419

Product description

The imported item, part number AL-TM6000 is a toaster for use in an aircraft. The machine is said to be designed specifically for installation on an aircraft. The toaster is of food grade polished stainless steel and powder coated aluminum construction for durability and easy cleaning. The toaster is a self-contained worktop unit designed for toasting bread products. It contains four slots for toasting and contains a removable bread crumb tray at the base of the toaster.

CBP rationale

The applicable subheading for the Aircraft Toaster will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking,.

Full text

N245181 August 30, 2013 CLA-2-84:OT:RR:NC:1:106 CATEGORY: Classification TARIFF NO.: 8419.81.9080 Wendy F. Martinez Associated Air Center 8201 Lemmon Avenue Dallas, TX 75209 RE: The tariff classification of an Aircraft Toaster from United Kingdom Dear Ms. Martinez: In your letter dated August 14, 2013 you requested a tariff classification ruling. The imported item, part number AL-TM6000 is a toaster for use in an aircraft. The machine is said to be designed specifically for installation on an aircraft. The toaster is of food grade polished stainless steel and powder coated aluminum construction for durability and easy cleaning. The toaster is a self-contained worktop unit designed for toasting bread products. It contains four slots for toasting and contains a removable bread crumb tray at the base of the toaster. The applicable subheading for the Aircraft Toaster will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking,...other than machinery or plant of a kind used for domestic purposes;…Other machinery, plant or equipment: For making hot drinks or for cooking or heating food: Other…Other. 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 Nicholas Bartkus at (646) 733-3017. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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