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NY R02516

September 12, 2005

CLA-2-84:RR:NC:N1:106 R02516


TARIFF NO.: 8419.81.9040

Mr. Tripp Dillard
Hamilton Beach/Proctor-Silex, Inc.
4421 Waterfront Drive
Glen Allen, VA 23060

RE: The tariff classification of commercial toasters from China.

Dear Mr. Dillard:

In your letter dated August 31, 2005 you requested a tariff classification ruling. You submitted photographs with your request.

The articles in question are commercial grade toasters, designated model numbers HTS250 2-slot, 120-volt commercial toaster, HTS450 4-slot, 120-volt commercial toaster and HTS455 4-slot, 240-volt commercial toaster. These toasters are commercial grade, engineered for heavy-duty service, and will be sold to hotel and restaurant supply companies. These toasters will be UL rated for commercial use and feature a 3-prong plug and ceramic heating elements. The toasters are designed for restaurant use to toast bagels, buns and a variety of breads.

The applicable subheading for the commercial toasters will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), 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.

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 J. Wholey at 646-733-3013.


Robert B. Swierupski

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