CLA-2-84:OT:RR:NC:N1:106
Edward R. Bond, Jr., Senior Trade Compliance Specialist
B/E Aerospace, Inc.
1400 Corporate Center Way
Wellington, FL 33414-2105
RE: The tariff classification of a liquid container assembly from the United States
Dear Mr. Bond,
In your letter dated September 18, 2012, you requested a tariff classification ruling.
The items being considered are a Liquid Container Assembly (Part # 180-140) and a Liquid Container Assembly with a “Dry Ice Well” (Part # 180-140B). You state in your request that the Liquid Container Assembly is used in the galleys of the aviation industry. The Liquid Container Assembly is constructed of stainless steel; and measures 13 inches in height, 6.44 inches in width, 11.50 inches in depth and 2.63 inches for the insulated spigot. The Liquid Container Assembly can be used to maintain temperatures of both hot and cold liquids (depending on the model version) and includes an internal wiring system which includes a thermostat and both models contain a heating element. The liquid capacity for the unit (Part # 180-140) with the “Dry Ice Well” (which is welded into the assembly) is 2 gallons; and the unit (Part 180-140B) without the “Dry Ice Well” is 2 gallons, 12 ounces.
In your ruling request, you suggested classification in 8803.00.0030, HTSUS. Per the Explanatory Notes to 88.03, some exemplars as to items considered to be “part” of an aircraft, include instrument panels, fuselages, wings, nacelles, etc. The Liquid Container Assembly (Part # 180-140) and (Part # 180-140B) are not of the same type or class.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. ENs to 8419, Note 17 provides for “Specialized heating or cooking apparatus which are not normally used in the household (e.g., counter-type coffee percolators, tea or milk urns, steam kettles, etc., used in restaurants, canteens, etc.; steam-heated cookers, hot-plates, warming cupboards, etc.; deep-fat friers).”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” 8419.81 provides for “Machinery … Other machinery… or equipment: For making hot drinks…”, while 8419.89 provides for “Machinery … Other machinery: Other.”
The applicable classification subheading for the Liquid Container Assembly (Part 180-140) will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Machinery…: Other machinery…: For making hot drinks … Other: Other.”
The applicable classification subheading for the Liquid Container Assembly (Dry Ice Well) (Part 180-140B) will be 8419.89.9520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Machinery… Other machinery … Other: Other: Designed for cooling: For food and beverages.”
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 Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division