CLA-2-84:OT:RR:NC:N1:106
Mr. Peter Dow
ITW Food Equipment Group
701 S. Ridge Ave.
Troy, OH 45374
RE: The tariff classification of a commercial dish drying attachment from Canada.
Dear Mr. Dow:
In your letter dated March 31, 2009 you requested a tariff classification ruling. Diagrams and literature were submitted with your request.
The machine in question is a Hobart, model CLe All Electric Blower-Dryer Accessory. The stainless steel device is designed to be attached to a commercial dish washer and is intended to effect rapid drying of tableware and trays by forced circulation of high velocity heated air. The device incorporates an industrial fan and a 10kW heating unit.
You suggest that the Hobart, model CLe All Electric Blower-Dryer Accessory would be correctly classified as dishwashing machines; …parts thereof: parts: of dishwashing machines: other, other in 8422.90.0680, Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. The blower dryer is not required in order for the dishwasher to function and therefore cannot be classified as a part of a dishwasher.
The applicable subheading for the Hobart, model CLe All Electric Blower-Dryer Accessory will be 8419.39.0180, HTSUS, which provides for machinery, plant or laboratory equipment,…electrically heated, for the treatment of materials by a process involving a change of temperature such as…drying,…: dryers: other, other. The rate of duty will be 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 http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division