CLA-2-84:RR:NC:MM:106 K83379
Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a commercial toaster from China.
Dear Ms. Ritchings:
In your letter dated February 17, 2004 you requested a tariff classification ruling. You submitted a sample with your request.
The article in question is identified as the Waring Commercial Toaster, model WCT800. This model is a heavy-duty commercial toaster, designed for use in restaurants. This 120V, 2200 watt model is equipped with a molded 3-prong, 19 Amp grounding-type plug. The toaster can be used to toast various breads, including bagels, buns and so on.
The applicable subheading for the commercial toaster will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or equipment: for making hot drinks or for cooking or heating food: of a type used in restaurants, hotels or similar locations. The rate of duty will be free.
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 Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division