The tariff classification of Pop-O-Gold 32 oz. Floor Model with BIB Oil System from South Korea

N320843 August 25, 2021 CLA-2-84:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8419.81.9080 Minho Shin Daemoon Customs Firm 10F, Seongsu AK Valley 76 Yeonmujang-gil Seoul South Korea RE: The tariff classification of Pop-O-Gold 32 oz. Floor Model with BIB Oil System from South Korea Dear Mr. Shin: In your letter dated August 4, 2021, you requested a tariff classification ruling on behalf of your client, Shinwha Pop Village Company. The item under consideration is the Pop-O-Gold 32 oz. Floor Model with BIB Oil System (“Pop-O-Gold”), model 2011-071. The Pop-O-Gold is a 36-inch commercial popcorn maker with a unibody, stainless steel construction housing a 32 oz. kettle. It features a touch screen control panel, filter system, heated kettle, stir motor, popcorn crisper, oil master system, cabinet, and rolling casters. The kettle is the essential cooking mechanism that heats the corn to produce popcorn. It features a heating element and a motor that stirs the corn while cooking, utilizing a combination of heating, frying, and spraying oil. After preparation, the popcorn is stored in the cabinet, and kept at a warm temperature through hot air circulation. The Pop-O-Gold can make different varieties of popcorn and allows the user to select the type of corn, flavor, and size. The applicable subheading for the Pop-O-Gold 32 oz. Floor Model with BIB Oil System, model 2011-071, will be 8419.81.9080, 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: Other.” The rate of duty will be 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 Paul Huang at paul.huang@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division