CLA-2-85:RR:NC:N1:113 K85996

Ms. Maria Da Rocha
D & D Customhouse Brokerage, Inc.
701 Newark Avenue
Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of a food machine from China.

Dear Ms. Da Rocha:

In your letter dated April 29, 2004, you requested a ruling on behalf of Products of Tomorrow on tariff classification.

The sample you provided is the Power Chopper 3-6-9(. The machine consists of a base containing an electric motor, and eight attachments that convert the appliance into a blender, juice extractor or food chopper.

The applicable subheading for this product will be 8509.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances, with self-contained electric motor, food grinders, processors and mixers; fruit or vegetable juice extractors, food grinders and processors. The general rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division