The tariff classification of rotisserie ovens and warming ovens from Germany

NY 802052 October 13, 1994 CLA-2-84:S:N:N1:104 802052 CATEGORY: Classification TARIFF NO.: 8419.81.5080; 8419.90.9060 Ms. Claire Goldenberg A.N. Deringer, Inc. 921 Busse Road Elk Grove Village, IL 60007 RE: The tariff classification of rotisserie ovens and warming ovens from Germany Dear Ms. Goldenberg: In your letter dated September 9, 1994, you requested a tariff classification ruling. The gas* and electric powered rotisserie ovens come in eight models: MP203, MP204, MP205, MP206*, MP207, MP208*, MP214 AND CR40. The models feature a dual heating system: hot-air convection and infrared. The electric powered warming ovens are used in conjunction with the rotisserie ovens and come in three models: HB5, HB7, and HB40. All the models are marketed under the name Mr. Pick and are used exclusively in the commercial food industry. The applicable subheading for the rotisserie ovens and the warming ovens will be 8419.81.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for Machinery, plant or laboratory equipment...for the treatment of materials by a process involving a change in temperature: For making hot drinks or for cooking or heating food: Other cooking stoves, ranges and ovens...Other. The rate of duty will be free. You also inquired about the classification of unspecified parts of the ovens mentioned above. Parts of machines, which are not goods provided for in any of the other headings of chapters 84 or 85, nor excluded from chapters 84 or 85, will be classified in the same heading as the machine of which they are a part provided they are solely or principally used with such machine (see Notes 1 and 2 of section XVI, Note 1 to chapter 84, and Note 1 of chapter 85, HTS). Thus, if suitable for use solely or principally with commercial rotisserie ovens and warming ovens and not covered by any of the cited exclusions, parts are classifiable under subheading 8419.90.9060, HTS, which provides for other parts of machinery, plant or laboratory equipment...for the treatment of materials by a process involving a change of temperature. The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport