CLA-2-84:RR:NC:MM:106 K83378
Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a commercial immersion blender from China.
Dear Ms. Ritchings:
In your letter dated February 17, 2004, you requested a tariff classification ruling. You submitted a sample with your request.
The article in question is a heavy-duty commercial immersion blender, identified as model WSB50 Waring Commercial Stick Blender. These blenders are equipped with a 12-inch power shaft and a 3-conductor cord set with a molded 3-prong grounding-type plug. These immersion blenders are intended for use in restaurants, large kitchens and small companies, for mixing and liquidizing soups and sauces, for example. Other items that can be mixed in the blenders include fish soups, stews, creams and salad dressings, pancake mixes, pastes and mayonnaise.
The applicable subheading for the commercial immersion blender will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 free.
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 Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division