The tariff classification of aircraft oven door assembly from Germany

N199015 January 10, 2012 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.90.9580 Mr. Greg M. Johnson Compliance Specialist 3225 Woburn Street Bellingham, WA 98225 RE: The tariff classification of aircraft oven door assembly from Germany Dear Mr. Johnson: In your letter dated January 4, 2012 you requested a tariff classification ruling. Health Tecna currently imports the oven door assembly from Sell Premium Aircraft Interiors in Germany. The oven door assembly is a part of the aircraft oven and is required for its safe and efficient operation. The oven door assembly is designed solely as an essential part for a specifically designed civil aircraft oven and has no other use apart from the oven. In your request, you propose classification in subheading 8419.90.3000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “…plant…equipment, whether or not electrically heated…, for the treatment of materials by a process involving a change of temperature such as heating,…other than machinery or plant of a kind used for domestic purposes;...: Parts: Of heat exchange units". The oven door assembly does not meet the definition requirements needed for classification under HTSUS heading 8419 as a heat exchanger. The applicable subheading for the aircraft oven door assembly will be 8419.90.9580 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…plant…equipment, whether or not electrically heated…, for the treatment of materials by a process involving a change of temperature such as heating,…other than machinery or plant of a kind used for domestic purposes;...: Parts: Other: Other: Other". The rate of duty will be 4%. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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