CLA-2-84:OT:RR:NC:N1:102
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NY 08520
RE: The tariff classification of pizza ovens from China
Dear Ms. Trotta:
In your letter dated June 14, 2018 you requested a tariff classification ruling. Literature was submitted with your request.
Items WPO500 and WPO700 are described as commercial pizza ovens designed to be operated by trained professionals. The ovens are heavy-duty appliances that bake pizzas and cook a variety of other food items. The WPO500 has a single heating deck and the WPO700 has double heating decks. Both stainless steel appliances feature adjustable four inch legs, adjustable temperature controls ranging from 150 degrees to 840 degrees Fahrenheit and pizza decks that measure 18 by 18 inches.
The applicable subheading for the commercial pizza ovens, items WPO500 and WPO700 will be 8419.81.5080, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking,…other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric… Other ovens for making hot drinks or for cooking or heating food. The general rate of duty is 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division