[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