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NY 863822

JUN 19 1991

CLA-2-84:S:N:N1:105 863822


TARIFF NO.: 8419.81.5080

Mr. Tom LaPierre
A.N. Derringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of pizza ovens from Canada.

Dear Mr. LaPierre:

In your letter dated May 30, 1991 on behalf of Zesto Food Equipment Mfg. Inc. you requested a tariff classification ruling.

The four Perfecta models Zesto plans to export are: 309, GCD 675, EC 840 and 1202. All four are used to bake pizza pies in pizza parlors. Models 309 and GCD 675 are gas-fueled, while the other two are electrically fueled. Models 309 and 1202 are deck- type ovens, while GCD 675 and EC 840 are conveyor-type.

The applicable subheading for the all four ovens will be 8419.81.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant . . . whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating . . . other than of a kind used for domestic purposes: other cooking stoves, ranges and ovens. This provision is free of duty.

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.


Jean F. Maguire
Area Director

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