CLA-2-84:S:N:N1:105 859704
Ms. E. Chapman
Kuehne & Nagel, Inc.
410 Grandview Drive
South San Francisco, CA 94080
RE: The tariff classification of food cutting machines from
Belgium.
Dear Ms. Chapman:
In your letter dated January 10, 1991 on behalf of Magnuson
Corporation you requested a tariff classification ruling.
Model 7264 is used for length and crosswise cutting of many
food products such as bread, celery, collards, cabbage leaves,
and ham. Model 9413 is employed to slice, strip cut and dice
apples, bacon, cheese, eggs, melon and pears. Both are used in
factories and restaurants rather than homes.
The applicable subheading for Models 7264 and 9413 will be
8438.80.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for machinery, not specified or included
elsewhere in this chapter, for the industrial preparation or
manufacture of food or drink. The rate of duty will be 3.5
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport