CLA-2-85:S:N:N3:113 810958

Ms. Rita Menne
Fingerhut Companies, Inc.
4400 Baker Road
Minnetonka, MN 55343

RE: The tariff classification of a doughnut maker from China

Dear Ms. Menne:

In your letter dated May 24, 1995, you requested a tariff classification ruling.

The merchandise is the AK338 Super Chef Doughnut Maker. The device looks like an electric waffle iron, with a base and a lid, but the interior is formed as a mold for doughnuts. The applicable subheading for the doughnut maker will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electro-thermic appliances of a kind used for domestic purposes, other. The duty rate will be 4.8 percent ad valorem.

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