CLA-2-84:OT:RR:NC:1:104
Mr. Nicholas D’Andrea
Delmar International Inc.
147-55 175th Street
New York, NY 11434
RE: The tariff classification of a Commercial Salad Spinner Dryer from China
Dear Mr. D’Andrea:
In your letter dated May 18, 2009 on behalf of your client MR. BAR.B.Q. Inc., you requested a tariff classification ruling.
Item #90005 is a commercial salad spinner dryer to be used to assist with the drying of salad in the food service industry and restaurants. The spinner salad dryer is made of heavy duty plastic material, consisting of an outer casing with an inner spinning basket and a cover that incorporates the hand cranking mechanism. The hand crank shaft is made of rust resistant commercial grade aluminum. The mechanical cranking mechanism contains the cranking handle, gear box and gear braking system. The inner basket holds the salad which can spin both clockwise and counter-clockwise. This action facilitates the drying of the wet salad. The salad dryer has a 5 gallon capacity and can accommodate 5-6 heads of lettuce.
In your letter you stated that the classification of the commercial salad spinner dryer should be 8438.60.0000, Harmonized Tariff Schedule of the United States (HTSUS). This classification calls for the industrial preparation or manufacture of food or drink. The commercial salad spinner dryer is not performing any preparation of the contents such as baking or changing the contents by mixing, cutting or blending, among other processes. It is merely extracting excess water from the surface of the contents by centrifugal force. As this is not preparing or processing, it would be excluded from HTSUS 8438.
The applicable subheading for the commercial salad spinner dryer will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other…Other…Other. The rate of duty will be 2.5% ad valorem.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division