CLA-2-85:S:N:N3:113 807861
Mr. Peter A. Pennesi
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, TN 38130-0250
RE: The tariff classification of microwave mixing bowls from
Japan
Dear Mr. Pennesi:
In your letter dated March 6, 1995, on behalf of Sharp
Electronics Corporation, you requested a tariff classification
ruling.
The merchandise is a mixing bowl with a plastic lid designed
to be used in a microwave oven. It is nine inches in diameter
and 4 inches deep. The bowl is of glass and rests on a 1-inch
high plastic base. The plastic base has a spindle through its
center that holds a mixing paddle inside the bowl. The other
side of the base rests on the microwave's turntable. As the
turntable revolves, the mixing paddle turns and mixes the food.
The applicable subheading for the mixing bowl will be
8516.90.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts, parts for the microwave ovens of
subheading 8516.50, other. The duty rate will be free of duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport