NY 863822
JUN 19 1991
CLA-2-84:S:N:N1:105 863822
Mr. Tom LaPierre
A.N. Derringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: The tariff classification of pizza ovens from Canada.
Dear Mr. LaPierre:
In your letter dated May 30, 1991 on behalf of Zesto Food
Equipment Mfg. Inc. you requested a tariff classification ruling.
The four Perfecta models Zesto plans to export are: 309, GCD
675, EC 840 and 1202. All four are used to bake pizza pies in
pizza parlors. Models 309 and GCD 675 are gas-fueled, while the
other two are electrically fueled. Models 309 and 1202 are deck-
type ovens, while GCD 675 and EC 840 are conveyor-type.
The applicable subheading for the all four ovens will be
8419.81.5080, Harmonized Tariff Schedule of the United States
(HTS), which provides for machinery, plant . . . whether or not
electrically heated, for the treatment of materials by a process
involving a change of temperature such as heating . . . other
than of a kind used for domestic purposes: other cooking stoves,
ranges and ovens. This provision is free of duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport