[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]


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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.

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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: http://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 http://www.regulations.gov, 
including any personal information provided.
    Docket: For access to the docket to read background documents, 
exhibits, or comments received, go to http://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