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NY 807211

March 1, 1995

CLA-2-84:S:N:N1:104 807211


TARIFF NO.: 8419.81.5080

Mr. Jay Strauss
Pioneer Food Equipment
71 East Main Street
Pennsgrove, NJ 08069

RE: The tariff classification of smokehouses from Germany

Dear Mr. Strauss:

In your letter dated February 17, 1995, you requested a tariff classification ruling.

The smokehouses are convection ovens that can process products such as meat, fish, poultry, and bread. Temperature plus a large flow of circulating air speeds cooking time. The addition of a smoke generating device allows the oven to become a smokehouse. The mixture of smoke and air eliminates drying before smoking. These smokehouses will be used by retail establishments.

The applicable subheading for the smokehouses will be 8419.81.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, 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 cooking stoves, ranges and ovens...other. The rate of duty will be free.

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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