The tariff classification of commercial toasting and panini grills from China,

NY R04225 June 30, 2006 CLA-2-84:RR:NC:N1:106 R04225 CATEGORY: Classification TARIFF NO.: 8419.81.9040 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of commercial toasting and panini grills from China, Dear Ms. Trotta: In your letter dated June 15, 2006, you requested a tariff classification ruling. You submitted descriptive literature with your request. The articles in question are various commercial toasting and panini grills, identified as Commercial Waring Italian Style Toasting Grills, model numbers WFG150, WFG250 and WFG300 and Commercial Waring Italian Style Panini Grills, model numbers WPG150, WPG250 and WPG300. All models feature cast-iron plates, brushed stainless steel body and removable drip tray, hinged auto-balancing top plate to suit foods up to 3 inches thick, adjustable thermostat to 570 degree F, power and ready indicator lights and heat-resistant handles. You indicate that both grills are designed for use in commercial establishments such as restaurants, hotels and so on. The applicable subheading for the commercial toasting and panini grills will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery, plant or equipment: for making hot drinks or for cooking or heating food: of a type used in restaurants, hotels or similar locations. 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 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division