CLA-2 RR:TC:MM 959217 JAS
Port Director of Customs
110 S. 4th. St.
Minneapolis, MN 55401
RE: PRD 3501-95-100086; Hot Air Smoking and Baking Machine for Meats, Walk-In, Steam Heated Industrial Oven for Cooking Poultry and Other Meats; Oven, Common Meaning, C.D. 3141;
Heading 8419, Industrial Machinery for Heating and Cooking
Dear Port Director:
This is our decision on Protest 3501-95-100086, filed
against your classification of an industrial-type combination
smoker/cooker from Germany. The entry was liquidated on January
13, 1995, and this protest was timely filed on March 9, 1995.
FACTS:
The merchandise under protest is the VEMAG Aeromat, a
combined hot smoker/cooker used in the industrial preparation of
turkey and other poultry meats. Submitted literature describes a
walk-in chamber with sides, roof and door of polyurethane
insulated base metal, and a chromium-nickel steel sheet floor.
Utilizing a humidifier and air circulating fan with a range of
between 10 degrees Celcius above ambient temperature and 95
degrees C, the apparatus heats the meat by means of steam passing
through a heat exchanger. Apparatus of this type can also be
equipped with a resistance heater powered by an electric current,
but this type is not the subject of this protest. The VEMAG
Aeromat is advertized for use in redding (browning), drying,
smoking, boiling, spraying or hot air cooking, all in one
operation. An optional heating system, that does not appear to
be a part of this importation, permits baking at temperatures up
to 140 degrees Celcius.
- 2 -
The machinery was entered under a provision in heading 8419,
Harmonized Tariff Schedule of the United States (HTSUS), for
machinery, whether or not electrically heated, for the treatment
of materials by a process involving a change of temperature such
as heating, cooking, etc. Your office determined that this
apparatus utilizes heat generated by steam and, therefore, is
nonelectric. The entry was liquidated under a provision in HTS
heading 8417 for nonelectric industrial furnaces and ovens. The
importer/protestant maintains the merchandise is precluded from
heading 8417 as it is electrically operated. However, no claim
is made under HTS heading 8514, a provision for industrial or
laboratory electric furnaces and ovens. The literature does not
support protestant's claim and refers only to the fact that the
Vemag Aeromat utilizes steam to generate heat.
The provisions under consideration are as follows:
8417 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric, and parts thereof:
8417.80.00 Other...the 1994 rate of duty
* * * *
8419 Machinery...whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting...other than of a kind used for domestic purposes...:
8419.81 Other machinery, plant or equipment:
8419.81.50 Other cooking stoves, ranges and ovens...Free
ISSUE:
Whether the VEMAG Aeromat is a nonelectric industrial oven
of heading 8417.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined - 3 -
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
The ENs at p. 1173 exclude the following from heading
84.17: (g) Industrial or laboratory furnaces and ovens, including
those for the separation of irradiated nuclear fuel by
pyrometallurgical processes (heading 84.17 or 85.14, as the case
may be). ENs at p. 1168 state only that heading 84.17 covers
non-electrical industrial or laboratory furnaces and ovens,
designed for the production of heat in chambers at high or fairly
high temperatures by the combustion of fuel. The heading
includes steam heated ovens. These notes are not helpful in
clarifying the scope of heading 8417.
For heading 8417 purposes, the terms "furnace" and "oven"
are not defined in the text of the HTSUS or in the ENs. In such
cases tariff terms are to be determined in accordance with their
common and commercial meanings, which are presumed to be the
same. Circumscribed only by the requirements that they be
industry or laboratory types and nonelectric, an oven is a heated
chamber or other enclosure used for baking, heating, drying or
hardening. See F. L. Smidth & Company v. United States, 59 Cust.
Ct. 276, C.D. 3141 (1967), in which the Customs Court established
the common meaning of the term "oven" and determined that a kiln
was within this common meaning.
HOLDING:
Under the authority of GRI 1, the VEMAG Aeromat is provided
for in heading 8417. It is classifiable in subheading
8417.80.00, HTSUS.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any - 4 -
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division