The tariff classification of commercial ovens, griddles and fryer from China

 N301598 November 30, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8419.81.5080, 8419.81.9040 Ms. Darlene DiBernardo A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of commercial ovens, griddles and fryer from China Dear Ms. DiBernardo: In your letter dated October 31, 2018, you requested a tariff classification ruling on behalf of your client MVP Group Corp. Descriptive literature was submitted. The merchandise under consideration is referred to as the Tube Fired Gas Fryer, model number SRF-35/40, the 6-Burner Range with Oven, model number SR-6-36, the SRTG Series Thermostat Griddles, model numbers SRTG-24, SRTG-36, SRTG-48 and SRTG-60 and Convection Ovens, model numbers SRCO and SRCO-2. The stainless steel gas fryer deep-fries food using heat received from three cast iron burners. The 6-Burner Range with Oven consists of top burners and a U burner oven. The stainless steel griddles have two to five burners, griddles plates that are one inch thick, a removable grease tray and a grease trough. The convection ovens feature oven racks, three burners and can achieve temperatures ranging between 150 to 500 degrees Fahrenheit. The fryer, ovens and griddles are primarily for use in hotels and restaurants. The applicable subheading for the 6-Burner Range with Oven, model number SR-6-36 and the Convection Ovens, model numbers SRCO and SRCO-2 will be 8419.81.5080, 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; Cooking stoves, ranges and ovens; Other. The general rate of duty is Free. The applicable subheading for the Tube Fired Gas Fryer, model number SRF-35/40 and the SRTG Series Thermostat Griddles, model numbers SRTG-24, SRTG-36, SRTG-48 and SRTG-60 will be 8419.81.9040, 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; Of a type used in restaurants, hotels or similar locations. The general rate of duty is 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 https://hts.usitc.gov/current. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division