Receipt of Domestic Interested Party Petition Concerning the Tariff Classification of Steel Table Pans, 44031-44033 [2021-17138]
Download as PDF
<![CDATA[
Federal Register / Vol. 86, No. 152 / Wednesday, August 11, 2021 / Notices
jbell on DSKJLSW7X2PROD with NOTICES
these headings. See Treasury Decision
(T.D.) 89–80, 54 FR 35127, 35128
(August 23, 1989).
The General EN to Chapter 7, HTSUS,
provides, in pertinent part, that this
Chapter covers vegetables, including the
products listed in Note 2 to the Chapter,
whether fresh, chilled, frozen (uncooked
or cooked by steaming or boiling in
water), provisionally preserved or dried
(including dehydrated, evaporated or
freeze-dried), and that some of these
products when dried and powdered are
sometimes used as flavoring materials
but nevertheless remain classified in
heading 07.12. The EN further states
that vegetables prepared or preserved by
any process not provided for in Chapter
7 fall in Chapter 20. The EN for heading
07.12 states, in pertinent part, that the
heading covers vegetables of headings
07.01 to 07.11 which have been dried
(including dehydrated, evaporated or
freeze-dried) i.e., with their natural
water content removed by various
processes. The EN further provides that
heading 0712, HTSUS, covers dried
vegetables, broken or powdered, such as
asparagus, cauliflower, parsley, chervil,
onion, garlic, celery, generally used
either as flavouring materials or in the
preparation of soups. The EN for
heading 20.05 states, in pertinent part,
that the heading covers products (other
than vegetables prepared or preserved
by vinegar or acetic acid of heading
20.01, frozen vegetables of heading
20.04 and vegetables preserved by sugar
of heading 20.06) that have been
prepared or preserved by processes not
provided for in Chapter 7 or 11.
Elaboration of the Petitioner’s Views
Petitioner contends that the proper
classification for the subject dried onion
products is subheading 0712.20.20,
HTSUS, which provides for ‘‘Dried
vegetables, whole, cut, sliced, broken or
in powder, but not further prepared:
Onions: Powder or flour.’’ Petitioner
contends that the subject onion
products are (1) preserved by drying
and, therefore, excluded from Chapter
20, HTSUS; (2) neither ‘‘preserved’’ nor
‘‘prepared’’ in a manner covered by
Chapter 20, HTSUS; and (3) not
‘‘prepared’’ or ‘‘preserved’’ under the
‘‘common and commercial meaning’’ of
those terms. Specifically, Petitioner
argues that the subject dried onion
products are neither prepared nor
preserved because the small quantities
of salt or preservatives do not create a
permanent change to the onion powder.
In support of its argument, Petitioner
relies on Headquarters Ruling Letter
(HQ) H243645 (September 30, 2015)
wherein CBP classified dried sliced and
diced potatoes with added sodium
VerDate Sep<11>2014
23:05 Aug 10, 2021
Jkt 253001
44031
bisulfate under subheading 0712.90.30,
HTSUS, as dried potatoes not further
prepared. In HQ H243645, CBP
determined that sodium bisulfite simply
preserved the potatoes’ freshness, color
and flavor, and did not further prepare
the product.
Petitioner asserts that to the extent the
products are mixtures of multiple
ingredients, the essential character of
these products remains onion powder
and therefore they should be classified
under 0712.20.20, HTSUS, pursuant to
GRI 3(b). Petitioner also argues that
classifying such products as ‘‘prepared’’
or ‘‘preserved’’ is contrary to the
intention to protect domestic
production of dried onion as indicated
by the high tariff rate applicable to dried
onion and dried onion powder.
0712, HTSUS. Thus, these dried onion
products were classified pursuant to
GRI 1 in subheading 2005.99.20,
HTSUS, as onions prepared or
preserved otherwise than by vinegar or
acetic acid.
Analysis Used by CBP in Prior Rulings
Subheading 2005.99.20, HTSUS,
provides for ‘‘Other vegetables prepared
or preserved otherwise than by vinegar
or acetic acid, not frozen, other than
products of heading 2006: Other
vegetables and mixtures of vegetables:
Other: Onions.’’ The EN for heading
07.12 provides guidance that the
heading covers dried vegetables in
powder form, including onion, not
otherwise prepared. If a dried vegetable
product is prepared beyond the scope of
heading 0712, HTSUS, it will be
precluded from classification in that
heading and classifiable in heading
2005, HTSUS.
In the rulings at issue, the dried onion
products are comprised of dried onion
powder and varying additional
ingredients. Specifically, NY N265994
classified agglomerated onion powder
consisting of 94.5% dried onion
powder, 5% water, and 0.5% of
maltodextrin, silicon dioxide, and
potassium sorbate combined. NY
N261449 classified onion and salt
powders blended in five different
formulations: 91% onion powder and
9% salt; 93% onion powder and 7%
salt; 95% onion powder and 5% salt;
97% onion powder and 3% salt; and
99% onion powder and 1% salt. NY
N257752 classified five products, two of
which were comprised of onion powder
and salt. The first consisted of 80%
onion powder and 20% salt and the
second consisted of 90% onion powder
and 10% salt. Finally, NY M86441
classified agglomerated onion powder
consisting of 88.5% dehydrated onion
powder, 5% water, 4% corn starch, 1%
Arabic gum, 1% silicon dioxide, and
0.5% citric acid. CBP determined that
the addition of salt and other
ingredients, regardless of the
proportions, further prepared the onion
powder beyond the scope of heading
Authority
This notice is published in
accordance with 19 U.S.C. 1516 and
section 175.21 of the CBP Regulations
(19 CFR 175.21).
Troy A. Miller, the Acting
Commissioner, having reviewed and
approved this document, is delegating
the authority to electronically sign this
document to Robert F. Altneu, who is
the Director of the Regulations and
Disclosure Law Division for CBP, for
purposes of publication in the Federal
Register.
PO 00000
Frm 00044
Fmt 4703
Sfmt 4703
Comments
Pursuant to section 175.21, CBP
Regulations (19 CFR 175.21), before
making a determination on this matter,
CBP invites written comments on the
petition from interested parties.
The domestic interested party petition
concerning the tariff classification of
certain dried onion products, as well as
all comments received in response to
this notice, will be available for public
inspection on the docket at
www.regulations.gov.
Dated: August 6, 2021.
Robert F. Altneu,
Director, Regulations & Disclosure Law
Division, Regulations & Rulings, Office of
Trade, U.S. Customs and Border Protection.
[FR Doc. 2021–17142 Filed 8–10–21; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
[Docket No. USCBP–2021–0029]
Receipt of Domestic Interested Party
Petition Concerning the Tariff
Classification of Steel Table Pans
U.S. Customs and Border
Protection, Department of Homeland
Security.
ACTION: Notice of receipt of domestic
interested party petition; solicitation of
comments.
AGENCY:
U.S. Customs and Border
Protection (CBP) has received a petition
submitted on behalf of a domestic
interested party requesting the
reclassification, under the Harmonized
Tariff Schedule of the United States
(HTSUS), of certain steel table pans.
CBP currently classifies the subject steel
SUMMARY:
E:\FR\FM\11AUN1.SGM
11AUN1
44032
Federal Register / Vol. 86, No. 152 / Wednesday, August 11, 2021 / Notices
table pans under subheading
7323.93.00, HTSUS, as table, kitchen or
other household articles and parts
thereof of iron or steel, other, other, of
stainless steel. Petitioner contends that
the proper classification for the subject
steel table pans is under subheading
8419.90.95, HTSUS, as parts of steam
tables, which are machinery for the
treatment of materials by a process
involving a change of temperature such
as . . . steaming, other than machinery
of a kind used for domestic purposes.
This document invites comments with
regard to the correctness of the current
classification.
DATE: Comments must be received on or
before October 12, 2021.
ADDRESSES: You may submit comments,
identified by docket number, by the first
method listed below:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments
via docket number USCBP–2021–0029.
• Mail: Due to COVID–19-related
restrictions, CBP has temporarily
suspended its ability to receive public
comments by mail.
Instructions: All submissions received
must include the agency name and
docket number for this notice of
domestic interested party petition
concerning the tariff classification of
steel table pans. All comments received
will be posted without change to https://
www.regulations.gov, including any
personal information provided.
Docket: For access to the docket to
read background documents, exhibits,
or comments received, go to https://
www.regulations.gov. Due to the
relevant COVID–19-related restrictions,
CBP has temporarily suspended on-site
public inspection of public comments.
FOR FURTHER INFORMATION CONTACT:
Anthony L. Shurn, Electronics,
Machinery, Automotive, and
International Nomenclature Branch,
Regulations and Rulings, Office of
Trade, Customs and Border Protection,
at (202) 325–0218, or by email at
anthony.l.shurn@cbp.dhs.gov.
SUPPLEMENTARY INFORMATION:
jbell on DSKJLSW7X2PROD with NOTICES
Background
A petition has been filed under
section 516 of the Tariff Act of 1930, as
amended (19 U.S.C. 1516), on behalf of
The Vollrath Company, LLC (Vollrath or
Petitioner), which is a commercial and
consumer food service equipment
manufacturer and supplier based in
Sheboygan, Wisconsin. Vollrath meets
all of the requirements of a domestic
interested party set forth in 19 U.S.C.
1516(a)(2) and section 175.3(a) in title
VerDate Sep<11>2014
23:05 Aug 10, 2021
Jkt 253001
19 of the Code of Federal Regulations
(CFR) (19 CFR 175.3(a)).
In New York Ruling (NY) C87748
(May 27, 1998), CBP’s predecessor, the
U.S. Customs Service (Customs), stated
that ‘‘steam table pans and chafers of
stainless steel’’ are ‘‘items [that] come in
various sizes. They are intended to be
placed in a steam table or in a food
warmer to keep food hot. They can not
[sic] be used on top of a stove.’’ CBP
classified the ‘‘steam table pans and
chafers of stainless steel’’ under
subheading 7323.93.00, HTSUS, which
provides for ‘‘Table, kitchen or other
household articles and parts thereof, of
iron or steel; iron or steel wool; pot
scourers and scouring or polishing pads,
gloves and the like, of iron or steel:
Other: Of stainless steel.’’ Petitioner
contends that the proper classification
for the steel table pans is under
subheading 8419.90.95, HTSUS, which
provides for ‘‘Machinery, plant or
laboratory equipment, whether or not
electrically heated (excluding furnaces,
ovens and other equipment of heading
8514), 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: Parts: Other’’.
Applicable Legal Principles
Classification under the HTSUS is
determined in accordance with the
General Rules of Interpretation (GRIs)
and, in the absence of special language
or context which otherwise requires, by
the Additional U.S. Rules of
Interpretation (ARIs). GRI 1 provides
that the classification of goods shall be
determined according to the terms of the
headings and any relative section or
chapter notes. In the event that the
goods cannot be classified solely on the
basis of GRI 1, and if the headings and
legal notes do not otherwise require,
GRIs 2 through 6 may be applied in
order.
The Explanatory Notes (ENs) to the
Harmonized Commodity Description
and Coding System represent the official
interpretation of the tariff at the
international level. While neither legally
binding nor dispositive, the ENs provide
a commentary on the scope of each
heading of the HTSUS and are generally
indicative of the proper interpretation of
these headings. See Treasury Decision
(T.D.) 89–80, 54 FR 35127, 35128
(August 23, 1989). The EN for heading
73.23, states, in pertinent part, that this
PO 00000
Frm 00045
Fmt 4703
Sfmt 4703
group comprises a wide range of iron or
steel articles, not more specifically
covered by other headings of the
Nomenclature, used for table, kitchen or
other household purposes; it includes
the same goods for use in hotels,
restaurants, boarding-houses, hospitals,
canteens, barracks, etc. The EN further
states, in pertinent part, that the group
includes articles for kitchen use such as
steamers and preserving pans and that
the group also includes iron or steel
parts of the article listed above such as
separating compartments for pressure
cookers.
Elaboration of Petitioner’s Views
Petitioner contends that the proper
classification for the subject steel table
pans is subheading 8419.90.95, HTSUS,
which provides for ‘‘Machinery, plant or
laboratory equipment, whether or not
electrically heated (excluding furnaces,
ovens and other equipment of heading
8514), 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.’’ Petitioner contends that
between the classifications that merit
consideration, heading 8419, HTSUS, is
the most appropriate because steel table
pans are not table, kitchen or other
household articles of heading 7323,
HTSUS. Petitioner further states that
classification of the steel table pans as
a part of steam tables and commercial
chafers within heading 8419, HTSUS, is
supported by the tariff headings, the EN
to heading 8419, HTSUS, and court
decisions that establish the definition of
a ‘‘part.’’
Petitioner contends that steam tables
are classified under subheading
8419.81.90, HTSUS, in reliance upon
Customs’ ruling in NY N836798
(February 22, 1989), which classified a
food warmer used to transport food to
various areas located within commercial
establishments, and the EN to heading
84.19. Subheading 8419.81.90, HTSUS,
provides for ‘‘Machinery, plant or
laboratory equipment, whether or not
electrically heated (excluding furnaces,
ovens and other equipment of heading
8514), 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
E:\FR\FM\11AUN1.SGM
11AUN1
Federal Register / Vol. 86, No. 152 / Wednesday, August 11, 2021 / Notices
jbell on DSKJLSW7X2PROD with NOTICES
domestic purposes: Other machinery,
plant and equipment: For making hot
drinks or for cooking or heating food:
Other.’’
According to the Petitioner, steam
tables, which are gas or electric powered
machines used in commercial food
service operations to heat and hold
prepared food, are a type of steamheated cooker, and that steam tables are
appropriately classified under heading
8419, HTSUS, in reliance upon Part I
(17) to EN 84.19, which includes
specialized heating or cooking
apparatus which are not normally used
in the household (e.g., steam-heated
cookers, hot-plates, warming cupboards,
drying cabinets, etc.). Petitioner asserts
that the subject steel table pans are parts
of steam tables in reliance upon the
notes to Section XVI, HTSUS, which
provide, in pertinent part, that parts and
accessories, if suitable for use solely or
principally with a particular kind of
machine, instrument or apparatus, or
with a number of machines, instruments
or apparatus of the same heading are to
be classified with the machines,
instruments, or apparatus of that kind.
Petitioner advises that the subject steel
table pans are specifically designed to
fit within the standard size well of a
steam table, transfer heat from the steam
to the food, and withstand extended
exposure to steam, and therefore, that
the steel table pans are principally used
with steam tables.
Petitioner advises that CBP’s rulings
are inconsistent. Petitioner references
NY C87748 (May 27, 1998) in which
Customs classified steam table pans and
chafers of stainless steel under
subheading 7323.93.00, HTSUS; NY
N199500 (January 24, 2012), in which
CBP rejected classification of chafing
dishes heated by sterno candles under
subheading 8419.81.90, HTSUS,
because the unit was not mechanical;
and, NY C88591 (July 1, 1998), in which
Customs classified a similar chafer set
with water pan, food pan, and cover
under subheading 8419.81.90, HTSUS.
According to Petitioner, unlike the
products of NY N199500, the steel table
pans at issue here are not excluded from
heading 8419 because they are
specifically designed to be used with
electric or gas-powered steam tables.
Petitioner notes that the subject steel
table pans should be classified in
accordance with NY C88591 under
heading 8419, HTSUS.
Analysis Used by CBP in Prior Rulings
Note 1(f) to Section XV, HTSUS,
provides in pertinent part that this
section does not cover articles of section
XVI (machinery, mechanical appliances
and electrical goods). Subheading
VerDate Sep<11>2014
23:05 Aug 10, 2021
Jkt 253001
7323.93.00, HTSUS, provides, in
pertinent part, for ‘‘Table, kitchen or
other household articles and parts
thereof, of iron or steel; iron or steel
wool; pot scourers and scouring or
polishing pads, gloves and the like, of
iron or steel: Other: Of stainless steel.’’
CBP has classified stainless steel
cookware, including chafing dishes and
steam pans, under heading 7323,
HTSUS, where the merchandise is not
mechanical or electric. See NY C87748
and NY N199500. As noted above,
however, in NY C88591, CBP’s
predecessor classified a chafer set with
water pan, food pan, and cover in
subheading 8419.81.90, HTSUS.
Comments
Pursuant to section 175.21 of the CBP
Regulations (19 CFR 175.21), before
making a determination on this matter,
CBP invites written comments on the
petition from interested parties.
The domestic interested party petition
concerning the tariff classification of
certain steel table pans, as well as all
comments received in response to this
notice, will be available for public
inspection on the docket at
www.regulations.gov.
Authority
This notice is published in
accordance with 19 U.S.C. 1516 and
section 175.21 of the CBP Regulations
(19 CFR 175.21).
Troy A. Miller, the Acting
Commissioner, having reviewed and
approved this document, is delegating
the authority to electronically sign this
document to Robert F. Altneu, who is
the Director of the Regulations and
Disclosure Law Division for CBP, for
purposes of publication in the Federal
Register.
Dated: August 6, 2021.
Robert F. Altneu,
Director, Regulations & Disclosure Law
Division, Regulations & Rulings, Office of
Trade, U.S. Customs and Border Protection.
[FR Doc. 2021–17138 Filed 8–10–21; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
[Docket No. USCBP–2020–0023]
Receipt of Domestic Interested Party
Petition Concerning the Tariff
Classification of Mixtures of Dried
Garlic and Dried Onion
U.S. Customs and Border
Protection, Department of Homeland
Security.
AGENCY:
PO 00000
Frm 00046
Fmt 4703
Sfmt 4703
44033
Notice of receipt of domestic
interested party petition; solicitation of
comments.
ACTION:
U.S. Customs and Border
Protection (CBP) has received a petition
submitted on behalf of a domestic
interested party requesting the
reclassification, under the Harmonized
Tariff Schedule of the United States
(HTSUS), of certain dried garlic and
dried onion mixtures. CBP currently
classifies the subject dried garlic and
dried onion mixtures under subheading
0712.90.85, HTSUS, as mixtures of
dried vegetables. Petitioner contends
that the proper classification for the
subject dried garlic and dried onion
mixtures is under subheading
0712.90.40, HTSUS, as dried garlic. This
document invites comments with regard
to the correctness of the current
classification.
DATES: Comments must be received on
or before October 12, 2021.
ADDRESSES: You may submit comments,
identified by docket number, by the first
method listed below:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments
via docket number USCBP–2020–0023.
• Mail: Due to COVID–19-related
restrictions, CBP has temporarily
suspended its ability to receive public
comments by mail.
Instructions: All submissions received
must include the agency name and
docket number for this notice of
domestic interested party petition
concerning the tariff classification of
dried garlic and dried onion mixtures.
All comments received will be posted
without change to https://
www.regulations.gov, including any
personal information provided.
Docket: For access to the docket to
read background documents, exhibits,
or comments received, go to https://
www.regulations.gov. Due to the
relevant COVID–19-related restrictions,
CBP has temporarily suspended on-site
public inspection of public comments.
FOR FURTHER INFORMATION CONTACT:
Tanya Secor, Food, Textiles and
Marking Branch, Regulations and
Rulings, Office of Trade, U.S. Customs
and Border Protection, at (202) 325–
0062, or by email at tanya.j.secor@
cbp.dhs.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
A petition has been filed under
section 516 of the Tariff Act of 1930, as
amended (19 U.S.C. 1516), on behalf of
Olam West Coast Inc. (Petitioner or
Olam), which is an agri-business and
E:\FR\FM\11AUN1.SGM
11AUN1
]]>Agencies
[Federal Register Volume 86, Number 152 (Wednesday, August 11, 2021)]
[Notices]
[Pages 44031-44033]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-17138]
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
[Docket No. USCBP-2021-0029]
Receipt of Domestic Interested Party Petition Concerning the
Tariff Classification of Steel Table Pans
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: Notice of receipt of domestic interested party petition;
solicitation of comments.
-----------------------------------------------------------------------
SUMMARY: U.S. Customs and Border Protection (CBP) has received a
petition submitted on behalf of a domestic interested party requesting
the reclassification, under the Harmonized Tariff Schedule of the
United States (HTSUS), of certain steel table pans. CBP currently
classifies the subject steel
[[Page 44032]]
table pans under subheading 7323.93.00, HTSUS, as table, kitchen or
other household articles and parts thereof of iron or steel, other,
other, of stainless steel. Petitioner contends that the proper
classification for the subject steel table pans is under subheading
8419.90.95, HTSUS, as parts of steam tables, which are machinery for
the treatment of materials by a process involving a change of
temperature such as . . . steaming, other than machinery of a kind used
for domestic purposes. This document invites comments with regard to
the correctness of the current classification.
DATE: Comments must be received on or before October 12, 2021.
ADDRESSES: You may submit comments, identified by docket number, by the
first method listed below:
Federal eRulemaking Portal: https://www.regulations.gov.
Follow the instructions for submitting comments via docket number
USCBP-2021-0029.
Mail: Due to COVID-19-related restrictions, CBP has
temporarily suspended its ability to receive public comments by mail.
Instructions: All submissions received must include the agency name
and docket number for this notice of domestic interested party petition
concerning the tariff classification of steel table pans. All comments
received will be posted without change to https://www.regulations.gov,
including any personal information provided.
Docket: For access to the docket to read background documents,
exhibits, or comments received, go to https://www.regulations.gov. Due
to the relevant COVID-19-related restrictions, CBP has temporarily
suspended on-site public inspection of public comments.
FOR FURTHER INFORMATION CONTACT: Anthony L. Shurn, Electronics,
Machinery, Automotive, and International Nomenclature Branch,
Regulations and Rulings, Office of Trade, Customs and Border
Protection, at (202) 325-0218, or by email at
[email protected].
SUPPLEMENTARY INFORMATION:
Background
A petition has been filed under section 516 of the Tariff Act of
1930, as amended (19 U.S.C. 1516), on behalf of The Vollrath Company,
LLC (Vollrath or Petitioner), which is a commercial and consumer food
service equipment manufacturer and supplier based in Sheboygan,
Wisconsin. Vollrath meets all of the requirements of a domestic
interested party set forth in 19 U.S.C. 1516(a)(2) and section 175.3(a)
in title 19 of the Code of Federal Regulations (CFR) (19 CFR 175.3(a)).
In New York Ruling (NY) C87748 (May 27, 1998), CBP's predecessor,
the U.S. Customs Service (Customs), stated that ``steam table pans and
chafers of stainless steel'' are ``items [that] come in various sizes.
They are intended to be placed in a steam table or in a food warmer to
keep food hot. They can not [sic] be used on top of a stove.'' CBP
classified the ``steam table pans and chafers of stainless steel''
under subheading 7323.93.00, HTSUS, which provides for ``Table, kitchen
or other household articles and parts thereof, of iron or steel; iron
or steel wool; pot scourers and scouring or polishing pads, gloves and
the like, of iron or steel: Other: Of stainless steel.'' Petitioner
contends that the proper classification for the steel table pans is
under subheading 8419.90.95, HTSUS, which provides for ``Machinery,
plant or laboratory equipment, whether or not electrically heated
(excluding furnaces, ovens and other equipment of heading 8514), 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: Parts: Other''.
Applicable Legal Principles
Classification under the HTSUS is determined in accordance with the
General Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional U.S.
Rules of Interpretation (ARIs). GRI 1 provides that the classification
of goods shall be determined according to the terms of the headings and
any relative section or chapter notes. In the event that the goods
cannot be classified solely on the basis of GRI 1, and if the headings
and legal notes do not otherwise require, GRIs 2 through 6 may be
applied in order.
The Explanatory Notes (ENs) to the Harmonized Commodity Description
and Coding System represent the official interpretation of the tariff
at the international level. While neither legally binding nor
dispositive, the ENs provide a commentary on the scope of each heading
of the HTSUS and are generally indicative of the proper interpretation
of these headings. See Treasury Decision (T.D.) 89-80, 54 FR 35127,
35128 (August 23, 1989). The EN for heading 73.23, states, in pertinent
part, that this group comprises a wide range of iron or steel articles,
not more specifically covered by other headings of the Nomenclature,
used for table, kitchen or other household purposes; it includes the
same goods for use in hotels, restaurants, boarding-houses, hospitals,
canteens, barracks, etc. The EN further states, in pertinent part, that
the group includes articles for kitchen use such as steamers and
preserving pans and that the group also includes iron or steel parts of
the article listed above such as separating compartments for pressure
cookers.
Elaboration of Petitioner's Views
Petitioner contends that the proper classification for the subject
steel table pans is subheading 8419.90.95, HTSUS, which provides for
``Machinery, plant or laboratory equipment, whether or not electrically
heated (excluding furnaces, ovens and other equipment of heading 8514),
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.'' Petitioner contends that between the classifications
that merit consideration, heading 8419, HTSUS, is the most appropriate
because steel table pans are not table, kitchen or other household
articles of heading 7323, HTSUS. Petitioner further states that
classification of the steel table pans as a part of steam tables and
commercial chafers within heading 8419, HTSUS, is supported by the
tariff headings, the EN to heading 8419, HTSUS, and court decisions
that establish the definition of a ``part.''
Petitioner contends that steam tables are classified under
subheading 8419.81.90, HTSUS, in reliance upon Customs' ruling in NY
N836798 (February 22, 1989), which classified a food warmer used to
transport food to various areas located within commercial
establishments, and the EN to heading 84.19. Subheading 8419.81.90,
HTSUS, provides for ``Machinery, plant or laboratory equipment, whether
or not electrically heated (excluding furnaces, ovens and other
equipment of heading 8514), 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
[[Page 44033]]
domestic purposes: Other machinery, plant and equipment: For making hot
drinks or for cooking or heating food: Other.''
According to the Petitioner, steam tables, which are gas or
electric powered machines used in commercial food service operations to
heat and hold prepared food, are a type of steam-heated cooker, and
that steam tables are appropriately classified under heading 8419,
HTSUS, in reliance upon Part I (17) to EN 84.19, which includes
specialized heating or cooking apparatus which are not normally used in
the household (e.g., steam-heated cookers, hot-plates, warming
cupboards, drying cabinets, etc.). Petitioner asserts that the subject
steel table pans are parts of steam tables in reliance upon the notes
to Section XVI, HTSUS, which provide, in pertinent part, that parts and
accessories, if suitable for use solely or principally with a
particular kind of machine, instrument or apparatus, or with a number
of machines, instruments or apparatus of the same heading are to be
classified with the machines, instruments, or apparatus of that kind.
Petitioner advises that the subject steel table pans are specifically
designed to fit within the standard size well of a steam table,
transfer heat from the steam to the food, and withstand extended
exposure to steam, and therefore, that the steel table pans are
principally used with steam tables.
Petitioner advises that CBP's rulings are inconsistent. Petitioner
references NY C87748 (May 27, 1998) in which Customs classified steam
table pans and chafers of stainless steel under subheading 7323.93.00,
HTSUS; NY N199500 (January 24, 2012), in which CBP rejected
classification of chafing dishes heated by sterno candles under
subheading 8419.81.90, HTSUS, because the unit was not mechanical; and,
NY C88591 (July 1, 1998), in which Customs classified a similar chafer
set with water pan, food pan, and cover under subheading 8419.81.90,
HTSUS. According to Petitioner, unlike the products of NY N199500, the
steel table pans at issue here are not excluded from heading 8419
because they are specifically designed to be used with electric or gas-
powered steam tables. Petitioner notes that the subject steel table
pans should be classified in accordance with NY C88591 under heading
8419, HTSUS.
Analysis Used by CBP in Prior Rulings
Note 1(f) to Section XV, HTSUS, provides in pertinent part that
this section does not cover articles of section XVI (machinery,
mechanical appliances and electrical goods). Subheading 7323.93.00,
HTSUS, provides, in pertinent part, for ``Table, kitchen or other
household articles and parts thereof, of iron or steel; iron or steel
wool; pot scourers and scouring or polishing pads, gloves and the like,
of iron or steel: Other: Of stainless steel.'' CBP has classified
stainless steel cookware, including chafing dishes and steam pans,
under heading 7323, HTSUS, where the merchandise is not mechanical or
electric. See NY C87748 and NY N199500. As noted above, however, in NY
C88591, CBP's predecessor classified a chafer set with water pan, food
pan, and cover in subheading 8419.81.90, HTSUS.
Comments
Pursuant to section 175.21 of the CBP Regulations (19 CFR 175.21),
before making a determination on this matter, CBP invites written
comments on the petition from interested parties.
The domestic interested party petition concerning the tariff
classification of certain steel table pans, as well as all comments
received in response to this notice, will be available for public
inspection on the docket at www.regulations.gov.
Authority
This notice is published in accordance with 19 U.S.C. 1516 and
section 175.21 of the CBP Regulations (19 CFR 175.21).
Troy A. Miller, the Acting Commissioner, having reviewed and
approved this document, is delegating the authority to electronically
sign this document to Robert F. Altneu, who is the Director of the
Regulations and Disclosure Law Division for CBP, for purposes of
publication in the Federal Register.
Dated: August 6, 2021.
Robert F. Altneu,
Director, Regulations & Disclosure Law Division, Regulations & Rulings,
Office of Trade, U.S. Customs and Border Protection.
[FR Doc. 2021-17138 Filed 8-10-21; 8:45 am]
BILLING CODE 9111-14-P
