CLA-2-84:OT:RR:E:NC:N1:106
Ms. Kathy Trotta
Conair Corporation
150 Milford Rd.
East Windsor, CT 08520
RE: The tariff classification of a commercial food processor from China.
Dear Ms. Trotta:
In your letter dated May 16, 2008 you requested a tariff classification ruling. You included descriptive literature with your request.
The merchandise at issue is referred to as a model FP40 commercial food processor. The electronic food processor is capable of slicing, grating and shredding food items with various rotating blades that are included. The whole foods are introduced into the machine by the user through a feed tube at the top. The blades are rotated by a 1.5 horsepower motor. The processed food is held in a batch bowl surrounding the blade area which is said to hold up to four quarts of dry ingredients. The user must remove the bowl to empty the contents. The machine is said to be capable of 500 batches of food in a three hour period. The machine is designed and marketed for use in commercial establishments such as restaurants.
The applicable subheading for the commercial food processor model FP40 will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery,…for the industrial preperationor manufacture of food or drink,…: other machinery. The general rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division