CLA-2-84:RR:NC:MM:106 K87175
Ms. Tina Mikkelsen
Saharas International Ltd.
P.O. Box 1250
Aalborg, Denmark DK-9100
RE: The tariff classification of Saharas nuts storage, heating and serving dispensers from Denmark.
Dear Ms. Mikkelsen:
In your letter dated June 7, 2004, you requested a tariff classification ruling. You submitted descriptive literature with your request.
The articles in question are two types of commercial nuts dispensers, identified as the “Pace” dispenser and the “Scoop & Serve” dispenser. Both dispensers provide
a storage, heating and serving facility for peanuts, to be used in commercial establishments, such as pubs, bars and so on. The “Pace” dispenser displays Saharas Hot Nuts behind a curved transparent panel. The “Pace” dispenser has an electronic dispenser facility. The waiter presses a button and an exactly weighted portion of nuts is automatically poured into a carton cup. The waiter operates the dispenser and serves the heated nuts to the customers. The “Pace” dispenser is hermetically sealed. The heating device is a flat heating element placed in the bottom of the dispenser, under the bottom plate. The purpose of the heating element is to keep only the lower part of the nuts warm. You indicate that the heating device does not come in contact with the nuts.
The “Scoop & Serve” dispenser is similar to the “Pace” dispenser, except the “Scoop & Serve” has a manual dispenser facility. The waiter opens the rear panel, retrieves the scoop from its hook and fills the heated nuts into a carton cup. The heating device for the “Scoop & Serve” is identical to the heating device for the “Pace”. Both dispensers consist of the following components: steel, plastic, 1 light bulb and an electronic heating facility. Each dispenser weighs 12 kilos. Although both dispensers are for dispensing, storing and the heating of nuts, you state that the principal function of the dispensers is for the heating of the nuts, as the nuts are intended to be served warm.
The applicable subheading for the Saharas nuts dispensers will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature… other than machinery or plant of a kind used for domestic purposes: for making hot drinks or for cooking or heating food, other, other. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division