CLA-2-84:RR:NC:1:106 G80810
Mr. James W. Lawless
C.H. Powell Company
47 Harvard Street
Westwood, MA 02090
RE: The tariff classification of continuous fryers from the Netherlands
Dear Mr. Lawless:
In your letter dated August 4, 2000 on behalf of Convenience Food Systems of Avon, Massachusetts you requested a tariff classification ruling.
The Koppens Continuous Fryers, Models BR (standard), BRN (more advanced) and BRG (gas-fired), are designed to continually fry meat, fish, poultry and other food products in hot oil. The hot oil can be maintained at temperatures between 300 and 400 degrees F. “Continually fry” means that there is a conveyor belt, which transports the food products through the oil and out of the fryer. Standard features for Koppens fryers include an insulated kettle, a hood which can be raised, conveying system, a heat exchanger, a sediment scraping system and a slotted screen filter which cleans the oil continuously.
There is a choice of four heating systems: electrical, thermal oil, gas or high-pressure steam. In the electrical, the electrical elements are placed in stainless steel tubes in the fryer. In the thermal oil, an oil or gas fired boiler heats the thermal oil which is turn heats the frying oil via a heat exchanger in the fryer. For the high pressure steam, the literature merely indicates that it requires a steam pressure of 28-30 bar. The BRG gas fired models are fitted with one or more modulating burners. In combination with a special heat exchanger, this results in precise temperature control.
The applicable subheading for the Koppens Continuous Fryers will be 8419.81.9080, 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 of temperature such as heating, cooking, …, or cooling, other than machinery or plant of a kind used for domestic purposes: other: other. The rate of duty will be free.
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 Patrick Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division