CLA-2-85:RR:NC:1:113 A89860
Mr. David A. Eisen
Siegel, Mandel and Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901
RE: The tariff classification of ice cream scoops from China or Taiwan
Dear Mr.. Eisen:
In your letter dated November 25, 1996, on behalf of Avon Products, you
requested a tariff classification ruling.
The merchandise is a heated ice cream scoop. The scoop is about 7 3/4
inches long, and is constructed of a plastic housing containing a
battery-operated heating element which allows the scoop to more easily glide
through ice cream or sorbet.
The applicable subheading for the heated ice cream scoop will be
8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other electrothermic appliances of a kind used for domestic
purposes, other. The duty rate will be 4. 3 percent ad valorem.
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 James Smyth at 212-466-2084.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division