CLA-2-84:OT:RR:NC:N1:103
Eric Hargraves
OOBE
201 Riverplace, Suite 301
Greenville, SC 29601
RE: The tariff classification of an electrically heated and insulated food carrying bag from China
Dear Mr. Hargraves:
In your letter dated April 22, 2021 you requested a tariff classification ruling.
The item under consideration is an electrically heated and insulated food carrying bag, item T027 Sahara. The bag consists of an inner plastic tub covered with a hard thermoplastic polyurethane shell and has a temperature range between 113 and 185 degrees Fahrenheit. Within the unit is a fan, main printed circuit board assembly (“PCBA”), heater module PCBA, heater module assembly, input and output module, battery pack, divider, ice pack, and miscellaneous components. The T027 Sahara has a hot chamber with a heater module assembly and a separate chamber where ice packs are installed and designed to remove condensation. The unit weighs 7 kilograms and is primarily battery powered but can also be powered by the included 12V car adapter when in a vehicle. The T027 Sahara will be sold to restaurant chains for food delivery purposes and is used to warm and dehumidify the contents to ensure hot food is delivered to consumers without creating moisture. As an example, you state the unit is designed to hold four orders of waffle fries that can be kept warm and free of moisture from pickup to delivery.
In your submission, you suggested classification under subheading 8419.81.9040, 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, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: For making hot drinks or for cooking or heating food: Other: Of a type used in restaurants, hotels or similar locations." Although we agree the item is classified in heading 8419, HTSUS, the item is not used in restaurants or hotels for cooking or heating food, but rather to keep food which has already been prepared warm during delivery.
The applicable subheading for the electrically heated and insulated food carrying bag will be 8419.81.9080, 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, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: For making hot drinks or for cooking or heating food: Other: Other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8419.81.9080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8419.81.9080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division