CLA-2-84:S:N:N1:105 881469
Mr. Geoffrey J.H. Brown
Calypso Imports, Inc.
6213 Perthshire Court
Bethesda, Md. 20817
RE: The tariff classification of a fish skinning machine from
France
Dear Mr Brown:
In your letter dated December 12, 1992 you requested a
tariff classification ruling on behalf of Villamar, Ltd.
The fish skinning machine resembles an ironing board in size
and shape and is wall mounted at one end and supported by a
single adjustable leg on the other end. It has a slot across the
middle of the stainless steel bed to accomodate an electric
motor-driven reciprocating blade about the size of a hacksaw
blade. The blade opening and the on and off switch for the motor
are controlled by foot pedals attached to woven nylon cords.
Fish fillet is skinned by passing it skin side down across the
blade so that the detached skin passes under the blade. You also
inquired about the classification of spare blades.
The applicable subheading for the fish skinning machine will
be 8438.80.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other machinery for the industrial
preparation or manufacture of food or drink. The rate of duty
will be 4 percent ad valorem. The spare blades are classifiable
under subheading 8208.30.0060, HTS, which provides for other
knives and cutting blades for machines used by the food industry.
The rate of duty will be 3.7 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