8419.81.90.40 - Of a type used in restaurants, hotels or similar locations

HTS Code 8419.81.90.40 specifically classifies equipment designed for the preparation of hot drinks or for cooking and heating food, which is intended for use in commercial establishments such as restaurants, hotels, catering services, and similar locations. This category encompasses a broad range of appliances that utilize heat treatment processes for food and beverage preparation, excluding domestic-use appliances and those falling under heading 8514. Examples include commercial-grade coffee makers, high-capacity toasters, banquet food warmers, and specialized cooking equipment not otherwise specified.

This subcategory is distinguished from its sibling, 8419.81.90.80 ("Other"), by its explicit designation for commercial or institutional use. While both may handle the preparation of hot drinks or food, the key differentiator lies in the intended application. Goods classified under 8419.81.90.40 are typically built to withstand heavier use, meet specific sanitation standards for food service, and possess capacities suitable for serving multiple patrons, unlike equipment designed for individual household use.

As this is a leaf node within the HTS classification system, there are no further subcategories to introduce. The classification is determined by the confluence of its function (making hot drinks, cooking, or heating food) and its intended use in commercial environments. Careful consideration of the physical characteristics, intended scale of operation, and typical place of installation will guide the correct classification to this specific HTS code.