CLA-2-85:RR:NC:1:120
Mr. Keith Landry
Kuehne & Nagel, Inc.
235 Southfield Parkway
Forest Park, GA 30297
RE: The tariff classification of an Infrabaker from the Netherlands
Dear Mr. Landry:
In your letter dated January 20, 2005 you requested a tariff classification ruling on behalf of Infrabaker USA, LLC.
The Infrabaker uses infrared to heat food for the food processing industry. It is a computer controlled modular cooking system consisting of emitters, conveyer belt and servomotors, computer and operator panel, housing and a power unit. Its modular construction is geared to desired product capacity for large-scale plant production. The continuous belt-oven uses infrared emitters to supply the required heat to both cook and put color on a wide range of food products. It has the capacity to cook 294 kilograms of food products per hour, useful for factory settings. For example, it can cook 700 lbs of meatballs per hour.
In your letter you suggested this item be classified in subheading 8419.81.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as heating, cooking…, other than machinery or plant used for domestic purposes: for making hot drinks or for cooking or heating food: other cooking stoves, ranges and ovens. The Infrabaker would not be classified in this heading because it has the properties of an electric oven for industrial use and is specifically provided for under another heading. Furthermore, the language of heading 8419 excludes industrial ovens of this type.
The applicable subheading of the Infrabaker used for industrial use will be 8514.30.80.00, HTS, which provides for industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss; parts thereof, other furnaces and ovens: other: other. The rate of duty will be 1.3%.
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 Denise M. Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division