CLA-2-84:OT:RR:NC:1:104
Mr. James F. Trubits
Mohawk Global Logistics
4700 Genesee Street, Ste 108
Buffalo, NY 14225
RE: The tariff classification of tomato strainers from Italy.
Dear Mr. Trubits:
In your letter dated April 3, 2012 you requested a tariff classification ruling on behalf of The Sausage Maker, Inc.
You describe the instant merchandise as tomato strainers that are designed for the preparation of tomato sauces and jams. Part numbers 32197, 32198 and 32199 are electric tomato strainers. They each include a stainless steel hopper, sauce collector, splash guard, filter cone and an electric induction motor that operates a resin auger. You state that they are intended for use in commercial applications. Part numbers 32158 and 32159 are hand operated. They have no electric motor but operate mechanically by using a hand crank that turns a plastic auger. Each part number also includes a stainless steel hopper and strainer, sauce collector and filter cone. They are intended for use in domestic applications.
The applicable subheading for the electric tomato strainers, part numbers 32197, 32198 and 32199 will be 8438.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery for the preparation of fruits, nuts or vegetables. The rate of duty will be free.
The applicable subheading for the hand operated tomato strainers, Part numbers 32158 and 32159, will be 8479.82.0080, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines … Other.” The rate of duty will be Free.
You suggested classifying part numbers 32158 and 32159, the hand operated tomato strainers, within subheading 8210.00.0000, HTSUS, which provides for hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. Note 1 to Chapter 82 states that the chapter only covers articles with a blade, working edge, working surface or other working part of base metal, metal carbides or cermets, precious metals or stone, and abrasive material on a support of base metal. You have stated that the auger within the tomato strainers is made of plastic. Since the plastic auger is the working part that grinds the food, classification within Chapter 82 would not be applicable.
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,
Thomas J. Russo
Director
National Commodity Specialist Division