CLA-2-84:S:N:N1:105 893652

Mr. Viatcheslav Titous
735 Kentwood St., Apt. B-5
Philadelphia, PA 19116

RE: The tariff classification of a dough mixer from Russia

Dear Mr. Titous:

In your letter dated December 16, 1993 you requested a tariff classification ruling. The 40 liter dough mixer will be used for kneading dough in bakeries and pizzerias.

The applicable subheading for the dough mixer will be 8438.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery...for the industrial preparation of food or drink: bakery machinery. 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