CLA-2-85:S:N:N1:113 878945
Mr. Wayne Learn
Corporate Audit Services, Inc.
Small Business Growth Center
3111 Saunders Settlement Road
Sanborn, NY 14132
RE: The tariff classification of a hot air popcorn popper and an automatic
breadmaker from Korea
Dear Mr. Learn:
In your letter dated September 22, 1992, on behalf of Regal Ware, Inc.,
you requested a tariff classification ruling.
The merchandise consists of a popcorn popper and an automatic
breadmaker. Both are portable devices with electro-thermic functions. The
Proctor-Silex Hot Air Popcorn Pumper popper has a fan and heater in a plastic
body and a plastic chamber with a chute on top. The heated air causes the
popcorn to pop out through the chute. The Regal Automatic Breadmaker, Model
K6772, is a single appliance for kneading dough and baking bread. In our
opinion, the principal use of this item is baking.
The applicable subheading for the popcorn popper will be 8516.79.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other electro-thermic appliances of a kind used for domestic purposes. The
rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the breadmaker will be 8516.60.4070,
Harmonized Tariff Schedule of the United States (HTS), which provides for
cooking stoves, ranges and ovens. The rate of duty will be free.
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