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NY 805250

January 09, 1995

CLA-2-84:S:N:N1:104 805250


TARIFF NO.: 8419.81.5080; 8419.90.8020

Ms. Kathryn A. Goos
Henny Penny Corporation
1219 U.S. Rt. 35 West
P.O. Box 60
Eaton, Ohio 45320

RE: The tariff classification of ovens and parts from Germany

Dear Ms. Goos:

In your letter dated December 14, 1994, you requested a tariff classification ruling.

The gas and electric powered combination steam and convection ovens come in eight models: Rational models CCC, CCD, CCM and CM and Henny Penny brand models CSB, CSM, CSL and CSG - all these models come in various sizes. They are used exclusively in hospitals, cafeterias, hotels and restaurants.

The applicable subheading for the 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: other: other cooking stoves, ranges and ovens. The rate of duty will be free.

You also inquired about the classification of unspecified parts of the ovens mentioned above. Parts of machines are governed by Note 2, Section XVI. If the parts you intend to import are none of those mentioned in Note 1, Section XVI or Note 1, Chapter 84 and are not parts of machines classified in the five headings mentioned in the note nor are goods themselves included in any of the other headings of Chapters 84 and 85, they are classifiable in accord with (b) of note 2, Section XVI. Thus, if suitable for use solely or principally with commercial ovens and not covered by any of the cited exclusions, parts are classifiable under subheading 8419.90.8020, 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.


Jean F. Maguire
Area Director
New York Seaport

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